资本所得课税的模式选择:国际比较与经验借鉴

Mode Selection of Capital Income: International Comparison and Experiences

OECD成员国的所得税改革经验表明,资本所得课税模式的选择通常更注重征管效率;所得性质、政策的社会目标等是资本所得课税的重要影响因素;在全球化的背景下,多数国家的资本所得适用税率会考虑"竞争性"。综合考虑我国税制改革目标、资本与劳动所得的税负权衡、征管效率、税制竞争力等因素,未来可以效率为重要目标,确定个人资本所得的税收征管方式;参考企业所得税适用税率,将个人资本所得适用的比例税率提高至25%;明确股息、利息判定标准,逐步减少和取消个人取得资本所得的相关优惠政策。

The experience of income tax reform in OECD member countries shows that the choice of capital income tax model usually pays more attention to the efficiency of tax collection and management.The nature of income and the social goal of policy are important factors influencing the taxation of capital gains.In the context of globalization,the applicable tax rates on capital gains in most countries are considered'competitive'.Considering the tax reform objectives of China,the tax burden balance between capital and labor income,the efficiency of tax collection and management,the competitiveness of tax system,we can take the efficiency as an important goal to determine the tax collection and management model of personal capital income in the future.By referring to the applicable tax rate of corporate income tax,the tax rate applicable to individual capital income shall be increased to 25%.And we should define the criteria for determining dividends and interest,and gradually reduce and eliminate preferential policies for individual capital gains.