本文選題：資本利得 + 實現(xiàn)規(guī)則　； 參考：《武漢大學(xué)》2015年博士論文

【摘要】：隨著資本市場特別是證券市場的繁榮,民眾的投資活動日益增長,資本收益如何課稅的問題隨之產(chǎn)生。但由于資本利得不同于傳統(tǒng)所得的獨特特點,我國對于其的討論一直不成系統(tǒng),缺乏理論上的深入挖潛。這一現(xiàn)象根源于我國所得稅法體系在設(shè)立之初的選擇。資本收益偶發(fā)性、流動性和概念化的特點與傳統(tǒng)意義上的所得稅周期性、穩(wěn)定性特點相悖,因此在所得稅法制度設(shè)計時,我國刻意將資本利得有關(guān)稅收規(guī)則留白。但在所得稅的課稅范圍設(shè)置上,我國并沒有將資本利得加以排除,只是通過設(shè)立具體規(guī)則、暫免征稅或者交由其他稅種“代征”等模式進(jìn)行了部分技術(shù)化處理。這種立法選擇,在所得稅發(fā)展初期具有合理性。如今,隨著商事活動增多和資本市場繁榮,個人與企業(yè)的收入構(gòu)成中,來源于資產(chǎn)處置而產(chǎn)生的資本利得占比日益增大,個人所得稅、企業(yè)所得稅都有了長足的發(fā)展。所得稅體系內(nèi)含的量能課稅原理與社會財富再分配功能日漸式微,需要革新。另一方面,隨著我國資本市場日趨繁榮,納稅人特別是企業(yè)納稅人的資本交易愈發(fā)頻繁,從國有企業(yè)轉(zhuǎn)制到如今廣泛的企業(yè)并購重組交易、從公司設(shè)立到公司解散、從投資入股到企業(yè)分紅,資本交易逐步成為市場交易的主流,產(chǎn)生了大量的資本利得。加上2008年金融危機(jī)爆發(fā),企業(yè)對重整給予了很高的期待,也希望盡力減少稅制對其自由市場行為的阻礙。為此,我國建立了企業(yè)重組稅收規(guī)則,明確了企業(yè)重組的一般稅收處理和特殊稅收處理辦法,為企業(yè)發(fā)展掃清了制度障礙。但是,企業(yè)重組作為高級的資本運作類型,其正常運作對征管技術(shù)要求很高。在資本稅制缺乏理論根基的當(dāng)前,其運行并不順暢。在研究層面,我國目前關(guān)于資本稅制的理論研究缺乏主動性。目前有關(guān)資本稅制的研究,大多沿襲了稅制立法上“就事論事”的路徑,有的側(cè)重于對域外資本利得稅制的介紹,有的側(cè)重于對現(xiàn)實規(guī)則的分析與解釋,并沒有觸及資本利得稅制的根本理論問題。值得注意的是,有的學(xué)者已經(jīng)察覺到了資本利得不同于傳統(tǒng)所得稅法的獨特特點,但卻寄希望于從實踐經(jīng)驗中總結(jié)出一般性的資本課稅規(guī)則。這樣的研究思路,雖然較以往已經(jīng)有所進(jìn)步,但并沒有跳出固有的思維模式。中國資本利得稅制建設(shè)缺乏的是理論基礎(chǔ)研究,在缺乏理論指導(dǎo)的前提下摸索前行,不但不經(jīng)濟(jì),而且有誤入歧途的危險。因此,本文旨在學(xué)習(xí)外國資本利得的基礎(chǔ)性稅制規(guī)則,從我國國情出發(fā),分析目前有關(guān)資本稅制制度的缺陷,對各國資本利得稅制范本加以取舍,并從資本利得稅制中國化的角度探討稅制的落實�；谌缟闲形哪康�,本文遵循了“從實踐到理論再回歸實踐”的研究進(jìn)路。首先,在厘定資本利得的概念內(nèi)涵基礎(chǔ)上,本文總結(jié)了我國資本稅收的制度困境,認(rèn)為走出困境的關(guān)鍵在于明確樹立資本利得的概念(第2、3章)。本文從一具體增資擴(kuò)股案例入手,總結(jié)其中的資本稅收爭議焦點,并從中抽離出我國資本稅制中稅基設(shè)定、稅額測量以及納稅義務(wù)發(fā)生時間認(rèn)定等三大疑問。而后,文章從所得稅制度體系內(nèi)部需要和外部條件建設(shè)兩方面闡釋了中國設(shè)立資本利得制度的基礎(chǔ)。其次,本文重點研究了英國、德國和美國的資本利得稅制發(fā)展以及主導(dǎo)其稅制發(fā)展的各階段所得稅稅收理論(第4章)。通過對以上三國家資本利得稅制的比對,本文總結(jié)出了資本利得稅以實現(xiàn)為基礎(chǔ)的共通特性。結(jié)合目前我國資本利得稅制的發(fā)展現(xiàn)狀,本文選擇了美國作為資本利得稅制的制度參照國。再次,本文以美國為范本,對資本利得稅制的“交易稅”特性進(jìn)行了細(xì)化分析,重點介紹了其制度核心支柱,所得的實現(xiàn)規(guī)則(第5章)。除此之外,本文還分析了實現(xiàn)規(guī)則對計稅基礎(chǔ)概念的沖擊與影響,指出在資本利得的影響下,計稅基礎(chǔ)逐漸成為確定稅收實現(xiàn)數(shù)額的計量方法。最后,本文在以上對資本利得稅制理論問題探討的基礎(chǔ)上,回歸中國現(xiàn)實,對中國現(xiàn)有資本利得稅制進(jìn)行體系化評價,并為資本利得制度的落實提供了整體思路(第6、7章)。具體而言,本文對中國現(xiàn)有資本利得制度以及會計制度中相似的實現(xiàn)、確認(rèn)規(guī)則及計稅基礎(chǔ)等概念進(jìn)行了比對,指出中國稅制中對這些資本利得稅收概念的誤讀與誤用,分析現(xiàn)有資本利得制度概念與應(yīng)然理論概念之間的差異原因。在資本利得稅制的落實方面,本文不但對資本利得稅收原理的落實提供了思路,而且分析了印度、新西蘭、南非以及我國臺灣地區(qū)等資本利得稅制后進(jìn)國家和地區(qū)的經(jīng)驗與教訓(xùn),對我國未來資本利得稅制的走向、稅收要素的設(shè)計與取舍、與其他稅種的協(xié)調(diào)以及稅收改革時機(jī)的選擇等具體內(nèi)容發(fā)表了自己的見解。
[Abstract]:With the prosperity of the capital market, especially the stock market, the increasing of the public investment activities, the problem of how to tax the capital gains. However, because the capital gains are different from the unique characteristics of the traditional income, the discussion of our country is not systematic and lacks the depth of theory. This phenomenon is rooted in the income tax of our country. At the beginning of the establishment of the legal system, the characteristics of the occasional capital income, liquidity and conceptualization are contrary to the characteristics of the traditional income tax periodicity and the characteristics of stability. Therefore, when the income tax law system is designed, our country deliberately puts the capital gains on the tax rules. However, in the setting of the tax scope of the tax, China does not have the capital. This legislative choice is reasonable in the early stages of the development of income tax. Now, with the increase of business activities and the prosperity of the capital market, the income composition of individual and enterprise comes from the capital. The income tax of individual income tax and enterprise income tax have made great progress. The principle of Taxation and the redistribution function of social wealth in the income tax system are gradually declining. On the other hand, with the prosperity of the capital market in China, the taxpayers' capital is especially the capital of the enterprise taxpayers. More frequent transactions, from the state-owned enterprises to a wide range of mergers and acquisitions, from the company to the company to dissolve, from the investment to the corporate dividend, the capital transaction has gradually become the mainstream of the market transaction, resulting in a large number of capital gains. In addition to the outbreak of the financial crisis in 2008, the enterprise has given a high expectation to the reorganization. We want to try our best to reduce the barriers to the free market behavior of the tax system. Therefore, our country has established the enterprise reorganization tax rules, clear the general tax treatment and special tax treatment for the enterprise reorganization, clear the institutional obstacles for the development of the enterprise. However, as the advanced type of capital operation, the reorganization of enterprises is the normal operation of the collection and management technology. At present, the theoretical research on the capital tax system is lack of initiative. At present, the research on the capital tax system is lack of initiative. At present, the research on the capital tax system is mostly followed by the path of "on the facts" in the tax legislation, and the introduction of the foreign capital gains tax system. It focuses on the analysis and interpretation of the practical rules, and does not touch the fundamental theoretical problem of the capital gains tax system. It is worth noting that some scholars have noticed the unique characteristics of capital gains different from the traditional income tax law, but they hope to sum up the general rules of capital taxation from practical experience. Although the road has been progressed more than ever, it does not jump out of the inherent mode of thinking. China's capital gains tax system is lack of theoretical foundation research. It is not only uneconomical but also dangerous to go astray under the premise of lack of theoretical guidance. Therefore, this article aims to learn the basic tax rules of foreign capital gains. Based on the national conditions of our country, the defects of the current capital tax system are analyzed, and the capital gains tax system model of each country is taken out, and the implementation of the tax system is discussed from the perspective of the Chinese capital gains tax system. On the basis of the concept connotation, this paper sums up the system dilemma of China's capital tax, and thinks that the key to the dilemma is to establish the concept of capital gains (Chapter 2,3). This article starts with a specific case of increasing capital and enlarging shares, summarizes the focus of the capital tax dispute, and draws the tax base setting and tax measurement in the capital tax system of our country. Three questions, such as the amount and the time identification of the tax obligation, then the article explains the foundation of the establishment of the capital gain system in China from two aspects of the internal needs and external conditions of the income tax system. Secondly, this paper focuses on the development of the capital gains tax system in Britain, Germany and the United States and the various stages leading to the development of its tax system. The income tax theory (fourth chapter). Through the comparison of the capital gains tax system of the above three countries, this paper summarizes the common characteristics of the capital gains tax on the basis of realization. Combined with the current situation of the development of the capital gains tax system in China, this paper chooses the United States as the system reference country of the capital gains tax system. This paper makes a detailed analysis of the "transaction tax" characteristics of the capital gains tax system, focusing on its system core pillar and the realization rules (fifth chapter). Besides, this paper also analyzes the impact and influence of the implementation rules on the basic concept of tax valuation, and points out that under the influence of capital gains, the tax base is gradually established to determine the number of tax realization. In the end, on the basis of the discussion of the theory of the capital gains tax system, this article returns to the reality of China, systematically evaluates the current capital gains tax system in China, and provides a whole train of thought for the implementation of the capital gains system (Chapter 6,7). In the system, the concept of similar realization, the recognition rule and the tax basis are compared, and the misunderstanding and misuse of the tax concept of these capital gains are pointed out in the Chinese tax system, and the reasons for the difference between the concept of the existing capital gains system and the concept of the deserved theory are analyzed. The implementation of the principle provides a way of thinking, and analyses the experience and lessons of the backward countries and regions of the capital gains tax system in India, New Zealand, South Africa and the Taiwan region of our country. It is specific to the trend of the capital gains tax system in the future, the design and selection of the tax elements, the coordination with other taxes and the choice of the opportunity for tax reform. He gave his own opinion.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2015
【分類號】：D922.22

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 葉金育;;證券交易印花稅的規(guī)范審查與實施評估——以稅法建制原則為分析工具[J];證券法苑;2015年02期

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本文編號：2018217