我国遗产税若干法律问题研究

发布时间：2018-06-29 14:08

本文选题：遗产税 + 赠与税　；参考：《湖南大学》2008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。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。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己经严重制约着“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。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。关于中国遗产税税制模式与立法体例的选择,通过分析、比较国外遗产税、赠与税税制模式,在税法基本原则的指导下,基于国情原则,建议在我国应建立总遗产税税制模式以及赠与税、遗产税合并征收,两税统一立法的体例,并将死亡预谋年限确定为5年,规范征纳双方的权利和义务,主要包括纳税主体、课税客体、税率、扣除项目和抵免项目等内容。在我国,遗产税的研究也只是刚刚开始,从理论到实践,都需要进一步完善。随着遗产税研究的不断深入和征管水平的逐步提高,遗产税的开征势在必行。遗产税必将发挥其财政职能和经济职能,促进我国经济的发展。
[Abstract]:Estate tax is a property tax levied on the property left over from the death of the property owner. Inheritance tax has the functions of mediating social unfair distribution, restraining social waste, balancing taxpayers' psychology, guiding public welfare donation, collecting and evading tax, increasing financial revenue and so on. Since the reform and opening up for more than 20 years, along with the sustained rapid economic growth and the reform of the distribution system, a large number of private property of a few people have gathered together, forming 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 that affect the process of well-off society in China. 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. On the choice of Chinese inheritance tax system model and legislative style, through the analysis, comparing the foreign inheritance tax, gift tax system, under the guidance of the basic principles of the tax law, based on the principles of national conditions, It is suggested that the general estate tax system should be established in our country, as well as the combined collection of gift tax and inheritance tax, the unification of the two taxes, and the determination of the years of premeditated death as five years, and the regulation of the rights and obligations of both parties, including the subject of tax payment. Tax object, tax rate, deduction item and credit item etc. In our country, the study of inheritance tax is just beginning, from theory to practice, need to be further improved. With the deepening of estate tax research and the gradual improvement of the level of collection and management, the levying of estate tax is imperative. Inheritance tax will play its financial and economic functions to promote the development of our economy.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F812.42;D922.2

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