在我国推动个人所得税改革的政策背景下,有必要反思现有的房产交易资本利得税制,以期能对收入分配正义有所助益。作为所得税发源国,英国的经验对我国极具参考价值。由于秉持资本不是所得的理念,在所得税建立的初期,英国并不对房产交易资本利得征税。随后,出于税收公平的考量,专门对资本利得税进行立法,从征税对象、税率等多个方面对其特殊性作出规定,以适应其长期持有的特性。与此同时,充分考虑房产作为特殊资本的性质,对于私人住宅免税予以了细致的规范,从而保障纳税人的生存权与财产权。在明确与英国在所得定义差异的前提下,无论是税制要素的设计,还是除外条款的改造,都可以从英国税制中汲取养分。 Under the policy of promoting the reform of personal income tax in our country, it is necessary to reconsider the current tax system of capital gains in real estate transactions in order to be helpful to the justice of income distribution. As a source of income tax, the experience of the United Kingdom is of great reference value to our country. Since upholding capital is not a concept of income, the United Kingdom does not impose any tax on the capital gains on real estate transactions during the initial period of income tax. Subsequently, for the sake of tax fairness, the capital gains tax is specifically enacted to regulate its particularity from many aspects, such as the object of taxation and tax rate, in order to adapt to its long-term holding characteristics. At the same time, giving full consideration to the nature of real estate as a special capital, the tax exemption for private housing is carefully regulated so as to protect the taxpayer’s right to subsistence and property. The definition of income in the United Kingdom made clear the difference between the premise, whether it is the design of tax elements, or the exclusion of the terms of the reform, can derive nutrients from the British tax system.