二元所得税的兴起:国际经验及启示

二元所得税作为一种对资本所得与劳动所得分离课税的个人所得税新模式,已被越来越多的国家所尝试。围绕二元所得税,理论界的争议主要集中于对资本所得征税的效率性、公平性、管理性和普及性等方面。对我国而言,既要反思劳动所得和资本所得的差异,明确个人所得税改革的基本思路与方向,又要采取渐进主义的改革策略,设计二元所得税的短期、中期和长期目标,在条件成熟时予以尝试。

International Practice of Dual Income Tax and Its Implications for China

As a new model to tax capital income and labor income respectively, the so-called 'dual income tax' has been experimented by more and more countries. Yet in the theoretical world consensus has not been reached about the efficiency, equity, management and universality considerations of this new model, especially when speaking of taxing capital income. Currently, China should on one hand definite the basic path and orientations of individual income tax reform by rethinking of the disparities between capital income and labor income, but on the other, should adopt the gradual strategy by designing the short-term, middle-term and long-term goals of the reform and having a try when fundamental conditions mature.