我国资本利得课税制度研究

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浙江财经学院硕士学位论文

摘要

资本利得税自诞生以来就是一个充满争议的税种，就连美国这种税收制度比

较完善的发达国家，对资本利得税征收也是一直争论不休。我国的资本市场经过

这么多年的发展已经有了长足的进步，但是最近几年进行股份制改革产生的大小

非问题、房地产市场过度繁荣问题以及新股上市产生的限售股解禁上市流通等问

题，致使社会收入分配两级化进一步严重，引起普通劳动人民的强烈不满，开征

资本利得税，利用资本利得税的宏观调控作用来解决上述问题越来越受到人们的

重视。

本文采用理论研究和实证研究相结合的方法，结合国内外有关资本利得的概

念重新定义了资本利得税，对资本利得税的内涵进行了新的阐述和分析。重点研

究了资本利得税对资本投资、证券市场和自然人收入分配的影响。通过对我国现

行税法中有关资本利得税规定的研究，分析了我国资本利得税制存在的问题，特

别是重点分析了我国于 2010 年1月1日开始对限售股转让征税问题，并针对存在

的问题提出了对策和建议。对资本利得税的研究对我国税收制度的建设、社会收

入分配的公平、国家宏观经济调控具有重要的意义。

本文的第一部分是绪论，主要介绍资本利得税的研究背景、研究意义、研究

方法、国内外的研究情况和创新点及不足，重点介绍了资本利得税的国内外研究

现状。第二章是对资本利得税基本情况的论述，阐述了所得、资本利得、资本收

益之间的关系。在弄清楚了他们之间的关系之后，给出了资本利得税的定义。本

章主要分析的是资本利得税纳税制度的选择——名义资本利得税制度和实际资本

利得税制度，并对名义资本利得税制和实际资本利得税制的优缺点行了详细的分

析。另外，本章还介绍了资本利得税的课税依据。第三章主要介绍资本利得税的

经济效应，分别分析了资本利得税在资本投资、收入分配方面的经济效应，并以

台湾为例，分析了资本利得税对证券市场的影响。从宏观上看，资本利得税的开

征不利于资本投资和储蓄的供给，但是和储蓄的供给相比，资本投资对资本利得

税的反应更为敏感，相同的资本利得税税率下，资本投资的降低大于储蓄的减少。

所以，为了降低资本利得税对投资的不利影响，可以采取税收补贴或减税的形式

对资本投资进行补贴。在微观方面，通过对美国各收入阶层的分析发现，高收入

阶层是资本利得的主要受益者，低收入阶层获得的资本利得收益一般较少。因此，

征收资本利得税有利于社会财富的再分配，有助于社会收入分配的合理化。第四

章主要分析了我国现行税法中有关资本利得税的规定，并详细分析了存在的问题，

结合问题提出相关的对策，并针对我国资本利得税的实际情况提出了建议。资本

浙江财经学院硕士学位论文

利得税是一个相对复杂的税种，税制设计涉及面广，牵扯的利益方多，但是只要

我们在税制设计时，能够建立征收资本利得税的相应配套措施，加强征收管理，

坚持税收的公平、效率原则，完全可以建立起适合我国国情的资本利得课税体制。

关键词：财产税；资本利得税；所得税；税收制度

浙江财经学院硕士学位论文

III

ABSTRACT

Since the birth of the capital gains tax, it is a controversial tax. Even in developed

countries, such as the United Stated, the tax system of capital gains tax has been debated.

China's capital market after so many years of development have made significant

progress, but in recent years, the non-tradable shares issues produced from shareholding

reform and the booming of real estate market make the distribution of income levels of

society to be further serious, causing ordinary working people strongly dissatisfied.

More and more attention has been paid to use the advantages of macro-control of capital

gains tax to solve these problems.

In this paper, using the theoretical and empirical research method and combining

the concept of capital gains at home and abroad, the author redefined the capital gains

tax and analyzed the connotation of capital gains tax. The key point of the research is

the capital gains tax’s influence of capital investments, securities and natural income

distribution. Through the study of our current tax laws regarding to the capital gains tax,

the author analyzed the problems of China's capital gains tax, especially analyzed the

taxation of the transfer of non-tradable shares beginning at January 1 in 2010, and

proposed for the existing problems and countermeasures and suggestions. The study of

the capital gains tax system is of great significance in social income distribution equity

and national macroeconomic control.

The first part of this paper is the introduction and the main point of this part

introduces the research background, significance, research methods, the study of the

condition of capital gain tax at home and abroad, the shortage and innovation of this

paper, focusing on the capital gains tax research status. The second chapter discusses the

basic situation on the capital gains tax, and described the relationship of income and

capital gains. After making certain the relationship between them, the definition of

capital gains tax was given. This chapter analyzes the way of capital gains tax for the

choice of tax, accrual based capital gains and realization-based capital gains, and

discusses the advantages and disadvantages between them. This chapter also describes

the tax basis for capital gains tax. The third chapter focuses on the economic effects of

capital gains tax, such as the effects of capital gains tax on capital investment, income

distribution effects, and analyzes the effects of the capital gains tax on the Stock Market

浙江财经学院硕士学位论文

taking Taiwan for example. From a macro point of view, the introduction of capital

gains tax is not conducive to capital investment and to the supply of savings, but

comparing to the supply of savings, capital investment capital gains tax was more

sensitive to capital gains tax when the tax rate was the same, capital investment

reducing more than the savings. Therefore, in order to reduce the capital gains tax’s

negative impact on investment, we can give the capital investment favorable by taking

the form of tax subsidies. In the micro level, through the analysis of all income groups

in the United States founding that high-income class is the main owner of capital gains,

low-income access to the capital gains are usually less. Therefore, capital gains tax is in

favor of social redistribution of wealth and contributes to the rationalization of social

redistribution. The fourth chapter analyzes the current tax laws of the capital gains tax

and analysis of the problems of it in detail, putting forward the measures and

recommendations according to the problems and the actual situation of the capital gains

tax in our country. Capital gains tax is a relatively complex tax, the tax system design

involves a wide number of stakeholders, but as long as we can build corresponding

supporting measures to strengthen the collection and management, and stick to tax

fairness and efficiency principle, capital gains tax system which is suitable for China

can be established absolutely.

Key words: property tax; capital gains tax; income tax; the tax system

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摘要：

浙江财经学院硕士学位论文I摘要资本利得税自诞生以来就是一个充满争议的税种，就连美国这种税收制度比较完善的发达国家，对资本利得税征收也是一直争论不休。我国的资本市场经过这么多年的发展已经有了长足的进步，但是最近几年进行股份制改革产生的大小非问题、房地产市场过度繁荣问题以及新股上市产生的限售股解禁上市流通等问题，致使社会收入分配两级化进一步严重，引起普通劳动人民的强烈不满，开征资本利得税，利用资本利得税的宏观调控作用来解决上述问题越来越受到人们的重视。本文采用理论研究和实证研究相结合的方法，结合国内外有关资本利得的概念重新定义了资本利得税，对资本利得税的内涵进行了新的阐述和分析。重点研究了资本利得...

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