摘要
各国财政压力和财富不平等问题日益严重,引发国际上关于征收全球最低财富税的改革倡议。全球最低财富税是财富税的国际性拓展,是对全球顶级富豪征收固定税率的财富税。本文分析认为,全球最低财富税在有益于缓解财富不平等、财政压力等问题的同时,可能存在资本外流、效率损失等风险。对于中国而言,全球最低财富税既对中国现行的税收制度造成冲击,也为中国系统性调整、完善税收分配制度带来新的机遇。中国应当依托全球最低财富税,完善税收体制建设,开展财富税征收管理实践,探索财富税税基评估方法,加强税收征管数字化建设和国际合作,以及调整税收优惠政策。
The increasing financial stress and wealth inequality in various countries have sparked international reform initiatives advocating for the imposition of a global minimum wealth tax.The global minimum wealth tax is an international expansion of the wealth tax,which is a fixed tax rate on the world's richest individuals.This paper analyzes that the global minimum wealth tax aims to resolve wealth inequality and easing fiscal pressure,but at the same time,it may cause capital outflow,efficiency loss,and other problems.For China,the global minimum wealth tax not only has an impact on China's current tax system,but also brings new opportunities for China to systematically adjust and improve its tax distribution system.China should leverage the global minimum wealth tax,improve the construction of the tax system,implement wealth tax collection and management practices,explore the method of wealth tax base assessment,strengthen the digitization of tax collection and administration and international cooperation,and adjust preferential tax policies.
作者
白彦锋
袁贵博
Bai Yanfeng;Yuan Guibo
出处
《财政科学》
2024年第4期5-13,共9页
Fiscal Science
