財政部長的良知呢？

在這次英國國會大選獲勝的保守黨新政府，計畫提高個人資本利得稅稅率，使與個人所得稅稅率稅率一致。目前營利事業所得稅稅率是 28%，個人所得稅稅率是 20%、40% 及最高級距的 50%。但是個人資本利得稅稅率只有 18%。

在目前的稅法下，出售供自己居住使用、且自己主要居住所在的住宅(main home)免資本利得稅，但個人出售投資目的房地產或其他較少居住使用的住宅(second home)則適用 18% 的資本利得稅稅率。

因為資本利得稅稅率差異，許多高所得者投入大筆資金投資房地產，享受出售房地產所得只需要繳 18% 的資本利得稅，規避自己原本應該適用的 40% 或 50% 個人所得稅稅率級距。

現在保守黨政府打算提高資本利得稅稅率，使與個人所得稅稅率一致。

但此項計畫受到年輕議員的反對。

對於年輕議員的異議，新上任的商務部長 Cable 反駁如下：

"At present it is quite wrong and it is an open invitation to tax avoidance to have people taxed at 40% or potentially 50% on their income, but only taxed at 18% on capital gains; it leads to large scale tax avoidance so for reasons of fairness and practicality, we have agreed that the capital gains tax system needs to be fundamentally reformed."

「現在的作法不但有錯，而且等於公開邀請民眾規避 40% 或 50% 的所得稅，然後只繳 18% 的所得稅；這會導致大規模的逃稅，因此為了公平起見並就實務上考量，我們同意資本利得稅系統需要大規模改革。」

其他議員又說這樣會懲罰辛苦工作存錢，投資房地產做退休金用的藍領階級 (working class)。

商務部長又反駁：

"I don't accept the way he puts it. I don't think there are terribly many people who he describes as working class who get very large capital gains."

「我不同意他的說法。我認為只有少數他指稱的「藍領階級」有很高的資本利得。」

關於資本利得稅，我們的財政部長說了什麼？


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No split on capital gains - Cable

Business Secretary Vincent Cable has insisted the coalition government is not split over planned increases to non-business capital gains tax.

The move could see second home sales taxed at a rate of 40% or 50%.

Senior Tory MPs have attacked it as a tax on the middle classes and a betrayal of Conservative values.

But Mr Cable told BBC News it was a "key" part of the coalition deal and there was no disagreement over it between the Lib Dem and Tory partners.

Mr Cable, who has stood down as Lib Dem deputy leader, said the changes to capital gains tax would help to fulfil the Lib Dem aim of bringing more "fairness" to the tax system.

He told the BBC: "It's very important that we have wealth taxed in the same way as income.
"At present it is quite wrong and it is an open invitation to tax avoidance to have people taxed at 40% or potentially 50% on their income, but only taxed at 18% on capital gains; it leads to large scale tax avoidance so for reasons of fairness and practicality, we have agreed that the capital gains tax system needs to be fundamentally reformed."

'Punishing the virtuous'

Businesses must pay capital gains tax when they sell assets, such as buildings or shares. Non-business capital gains tax is levied on individuals who come into a windfall through the sale of property or shares.

“ Far from taxing the rich, it will simply tax the elderly at their point of maximum vulnerability - when they enter retirement ” David Davis, Conservative MP

It is set at a lower rate than income tax to encourage entrepreneurs - but many individuals have used it to invest in buy-to-let properties and other assets to plan for their retirement.

And it is these people that senior Conservative backbenchers, such as David Davis and John Redwood, say would be hit by the proposed changes.

In an article for the Daily Mail, Mr Davis said increasing the tax risked "punishing the virtuous" and "destroying aspiration".

"It will penalise hard work and saving. Far from taxing the rich, it will simply tax the elderly at their point of maximum vulnerability - when they enter retirement," wrote the former shadow home secretary.

Critics also claim that increasing non-business capital gains tax (CGT) too much will actually lead to a reduction in tax receipts as people put their money into other kinds of investment or find ways of avoiding it.

"Unless it is very carefully designed, the plan to increase CGT will not only fail to raise the money needed, it will cost money," added Mr Davis - citing evidence from the US.

But Mr Cable dismissed Mr Davis's argument, saying: "I don't accept the way he puts it. I don't think there are terribly many people who he describes as working class who get very large capital gains."

Cameron's message

And he insisted there was no real disagreement at the top of government over the changes, which will be announced by Chancellor George Osborne in next month's budget.

"It's not actually an argument between the coalition partners, as I understand it, it's an argument between a few Conservative backbenchers and others," he added.

He also dismissed John Redwood's proposal to make the tax much lower if an asset has been held for a long time, saying that would be a return to a system that had to be abandoned by the previous Labour government "because it didn't work".

Prime Minister David Cameron urged backbench critics to wait for the budget on 22 June and insisted all of their arguments were being taken into account.

He said a higher rate was needed to raise the "modest" sums needed to pay for income tax cuts for low and middle earners as part of the coalition deal with the Liberal Democrats.

He refused to be drawn on whether the changes would include safeguards to protect people who had invested for their retirement but he stressed that entrepreneurs would be protected, telling BBC Radio 4's Today programme: "We need a country that really fires up entrepreneurship."

Story from BBC NEWS: