受赠房产的个人所得税研究——兼评财税[2009]78号文

Abstract

《关于个人无偿受赠房屋有关个人所得税问题的通知》将受赠房产作为个人所得来征税,受赠房产所得并不符合所得法上“所得“的内涵,对其课税违背了税收公平原则,颠倒了个人所得税法之目的。在实践中容易造成纳税人负担过重、纳税困难、扭曲经济行为等问题,所以应当取消受赠房产征税规定,在转让受赠房产时征税,并对反逃税提出了合理化的建议。

"Notice of the issues on individual income tax collection from personal donated housing" regards the donated housing as a kind of individual income to impose.The income from donated housing does not accord with the connotation of "income" in the Individual Income Tax Law.It violates the tax income fair principle and reverse the goal of the Individual Income Tax Law to tax from the personal donated housing.The practice will cause such problems as overtaxing the taxpayers,ratepaying difficulties,distorting economic behaviors and so on.According to this paper,it is necessary to abolish the regulation of taxing from the personal donated housing and establish ones of taxing from the transfer of personal donated housing.This paper also puts forward suggestions on how to anti-tax-evasion.