[1]翁武耀,薛皓天.无权占有物之孳息课征个人所得税问题研究[J].常州大学学报(社会科学版),2018,19(06):12-23.[doi:10.3969/j.issn.2095-042X.2018.06.002]
　Weng Wuyao,Xue Haotian.On Imposition of Individual Income Tax on FruitsResulting from Unauthorized Possessions[J].Journal of Changzhou University(Social Science Edition),2018,19(06):12-23.[doi:10.3969/j.issn.2095-042X.2018.06.002]
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无权占有物之孳息课征个人所得税问题研究()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第19卷
期数:
2018年06期
页码:
12-23
栏目:
法学研究:落实十九大精神—财税法专题研究
出版日期:
2018-11-28

文章信息/Info

Title:
On Imposition of Individual Income Tax on FruitsResulting from Unauthorized Possessions
作者:
翁武耀; 薛皓天
Author(s):
Weng Wuyao; Xue Haotian
关键词:
个人所得税;  无权占有;  孳息;  量能课税;  应税所得;  税收客体归属
Keywords:
individual income tax;  unauthorized possession;  fruits;  ability-to-pay;  taxable income;  attribution of objects of taxation
分类号:
D922.222
DOI:
10.3969/j.issn.2095-042X.2018.06.002
文献标志码:
A
摘要:
对无权占有物所生孳息课征个人所得税,牵涉民法与税法之间的关系以及量能课税原则在税收客体界定、税收客体归属上的适用等税法的基本问题。因民法相对于税法具有先在性,民法与税法关联紧密,以及法秩序要求统一,故界定民法上的无权占有物所生孳息的概念是其后课税的基础。现行个人所得税法对天然孳息与法定孳息是否应税的规定存在差异,对无权占有房屋出租所生租金情形中纳税义务人的认定也缺乏统一规则。从学理上分析,量能课税原则中有关税收客体的负税能力,表现为一种净资产之增益,其中也包含市场实现的考量。对税收客体归属的认定,以“私法所有权说”为原则,以“实质归属说”为补充,可兼顾税法与民法之协调关系与量能课税原则的贯彻。据此,审视我国新《个人所得税法》,在应税所得、税收客体归属以及税收征管等规则方面存在进一步完善的空间。
Abstract:
Imposition of individual income tax on fruits resulting from unauthorized possessions involves basic issues concerning the tax law such as the relationship between the civil law and the tax law, application of the ability-to-pay principle to the definition of objects of taxation and attribution of objects of taxation. Due to the precedence of the civil law over the tax law, the close relationship between them and the unity of the legal order, the provisions of the civil law for fruits resulting from unauthorized possessions are the basis for the subsequent taxation. There exist differences of provisions of individual income tax law about whether natural and legal fruits should be taxable, and there is no unified regulation on the identification of taxpayer in the case where someone without the ownership occupies a house and rents it out. From the theoretical point of view, the ability-to-pay concerning objects of taxation is not only manifested as a gain of net wealth, but also includes considerations of realization in the market. For the recognition of attribution of objects, following “ownership in the private law” should be the general principle and “actual attribution” works as the supplement, so that both the coordination between the tax law and the civil law and the implementation of the ability-to-pay principle will be taken into consideration. Therefore, it is necessary to further study the new Chinese Individual Income Tax Law and to perfect the rules of taxable income, attribution of objects and tax collection.

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相似文献/References:

[1]陈学平.对我国个人所得税税制改革的几点看法[J].常州大学学报(社会科学版),2002,3(02):26.
　Chen Xueping.Personal Views on the Income Tax Reforms in China[J].Journal of Changzhou University(Social Science Edition),2002,3(06):26.
[2]余永生,薛　勤.由个人所得税新政策引发的思考[J].常州大学学报(社会科学版),2006,7(01):29.
　YU Yo ng- Sh eng,XU E Qin.Reflection on the New Pol icy of Personal Income Tax[J].Journal of Changzhou University(Social Science Edition),2006,7(06):29.

备注/Memo

备注/Memo:
作者简介:翁武耀,法学博士,中国政法大学民商经济法学院副教授; 薛皓天,中国政法大学民商经济法学院硕士研究生。基金项目:中国政法大学科研创新项目“我国民法典编纂过程中的税法与私法制度协调研究”(10818427)、受中央高校基本科研业务费专项资金资助; 教育部留学回国人员科研启动基金资助项目“量能课税原则与遗产税立法研究”[教外司留(2015)1098号]。
更新日期/Last Update: 2018-11-30