中国遗产税法律制度研究

发布时间：2018-05-05 12:36

本文选题：遗产税 + 社会公平　；参考：《郑州大学》2006年硕士论文

【摘要】：遗产税是以财产所有者死亡时遗留的财产为课征对象课征的税，，属于财产税。从遗产税一般原理入手，论述了课征遗产税的理论依据并对遗产税的功能进行了分析，遗产税具有调解社会分配不公、抑制社会浪费、平衡纳税人心理、引导公益捐赠、补征逃漏税款、增加财政收入等功能受到普遍重视，目前世界上已有100多个国家和地区开征遗产税。遗产税已成为西方法律体系中不可缺少的一个法律部门，连接着经济法，民法和社会分配制度。政府利用“国家之手”来对社会资源进行再分配，抑制贫富悬殊，实现收入分配公平，彰显其社会责任本位思想。在中国开征遗产税的必要性与可行性研究中，论述了开征遗产税的经济条件：改革开放20多年来，伴随着经济的持续高速增长和分配制度的改革，少数人私有财产大规模聚集，形成了一个高收入阶层。随之而来的收入分配差距过大、两极分化等社会问题已经严重制约着“共同富裕”目标的实现，收入分配差距过大已成为影响中国小康进程的十大焦点问题之一。根据世界银行2005年发展报告，中国基尼系数已达到了0.447，已经接近某些社会分化严重，经济增长停滞的拉美和非洲国家的水平。针对我国经济发展和收入分配现状，运用库兹涅茨倒U理论分析、预测了我国收入分配状况变化的趋势，指出针对富人征收的遗产税，是缩小收入差距的重要手段之一。中国开征遗产税的法律环境也初步具备：《宪法》、《民法通则》、《继承法》、《婚姻法》等一系列法律法规对公民个人财产权的确认，遗产继承的合法性，遗产的确认、分割、征管程序、法律责任等问题都做了较为明确、具体的规定。但相关征管配套制度仍是开征遗产税的薄弱环节，还需进一步完善。中国开征遗产税的现实意义：有利于抑制贫富悬殊，缓解社会分配不公，构建和谐社会，实现社会公平；有利于刺激纳税人生前消费，扩大内需，加快资金流转，挖掘经济增长潜力；有利于完善我国税制体系；有利于按照国际惯例处理涉外遗产问题，维护国家主权。同时，遗产税的开征削弱了非劳动收入在收入总额中的比率，鼓励人们用自己的双手勤劳致富。在论证是否需要开征遗产税来调解社会分配不公的问题时，运用了一些经济学的分析方法，如公认的基尼系数理论及著名的“倒U曲线”理论，力求论证方法创新。
[Abstract]:Estate tax is a property tax levied on the property left over from the death of the property owner. Starting with the general principle of estate tax, this paper discusses the theoretical basis of levying estate tax and analyzes the function of estate tax. The estate tax can mediate social unfair distribution, restrain social waste, balance taxpayers' psychology and guide public welfare donation. More than 100 countries and regions in the world have paid more attention to the functions of tax evasion and revenue increase. Inheritance tax has become an indispensable legal department in the western legal system, connecting economic law, civil law and social distribution system. The government makes use of "the hand of the country" to redistribute the social resources, restrain the disparity between the rich and the poor, realize the fair distribution of income, and highlight its social responsibility standard thought. In the study of the necessity and feasibility of levying inheritance tax in China, this paper discusses the economic conditions of levying inheritance tax: during the past 20 years of reform and opening up, with the continuous and high growth of economy and the reform of distribution system, the private property of a few people has gathered on a large scale. The formation of a high income class. The following social problems, such as too large income distribution gap and polarization, have seriously restricted the realization of the goal of "common prosperity", and the excessive income distribution gap has become one of the ten focal issues affecting the process of well-off society in China. According to the 2005 World Bank Development report, China's Gini coefficient has reached 0.447, which is close to the level of some countries in Latin America and Africa where social divisions are severe and economic growth is stagnant. According to the current situation of economic development and income distribution in our country, this paper uses Kuznets' inverted U theory to predict the trend of the change of income distribution in China, and points out that the inheritance tax levied against the rich is one of the important means to narrow the income gap. The legal environment for levying inheritance tax in China is also preliminarily available: the Constitution, the General principles of Civil Law, the inheritance Law, the Marriage Law, and a series of laws and regulations on the recognition of the individual property rights of citizens, the legitimacy of inheritance, the recognition, division, collection and administration of inheritance, Legal liability and other issues have been made more clear, specific provisions. However, the related collection and management system is still the weak link of levying estate tax, which needs further improvement. The realistic significance of levying the inheritance tax in China is: it will help to curb the disparity between the rich and the poor, ease the unfair distribution of the society, build a harmonious society, and achieve social fairness; it will be conducive to stimulating taxpayers' living consumption, expanding domestic demand, and speeding up the flow of funds. To tap the potential of economic growth, to perfect China's tax system, to handle foreign heritage issues in accordance with international practice, and to safeguard national sovereignty. At the same time, the imposition of estate tax weakened the ratio of non-working income to total income and encouraged people to use their hands to become rich. In order to prove whether it is necessary to levy inheritance tax to mediate the unfair distribution of society, some economic analytical methods, such as the accepted Gini coefficient theory and the famous "inverted U curve" theory, are used to try to innovate the demonstration method.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.22

【引证文献】