An Exploration on the Optimization of the Individual Income Tax System for Capital Income
With the high-quality development of Chinese economy,the individual income tax system of capital income needs to be reformed urgently in order to further enhance the fairness of taxation.In international tax practice,the taxation objectives of individual income tax on capital income have shifted from a primary focus on efficiency to a balanced approach that considers both efficiency and fairness.The setting of tax rates demonstrates a characteristic of adaptability to local conditions,and policies allowing for capital loss carryover have been established to encourage long-term development.The optimization of individual income tax system on capital income in China should involve incorporating capital income into the comprehensive income tax system,refining preferential policies for individual income tax on capital income,and introducing capital loss carryover provisions.Those measures aim to effectively enhance the fairness of the tax system and better adapt to the evolving economic and social landscape.
Individual Income TaxCapital IncomeTaxation ModelTax IncentivesCapital Loss Carryover
万方数据
维普
