我国遗产税的立法分析

发布时间：2018-01-24 13:46

本文关键词： 遗产税遗产税立法遗产税税制　出处：《华中科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：在我国改革开放之后,尤其是我国加入到世界贸易组织以后,我国的经济有着非常快速的发展,同时我国人民的生活水平也有着明显的提升,公民的个人财产有着明显的增加。不过,在经济快速发展的前提下,我国的贫富差距越来越严重,并且两极分化现象的出现在很大程度上使得社会问题增多。在我国,财产转移税种之中,遗产税将会是非常重要的方面,其能够对于我国的贫富差距进行明显的缩小,使得社会财富得到有效地调节,使得社会压力明显减少。所以,我国在经济发展的过程之中,是否要对于遗产税进行征收,如何才能够使得遗产税的征收达到公平、公正的效果,如何使得配套的法律法规可以更加完善,是我国社会之中一个非常值得讨论的问题。无论是在西方的发达国家还是在我国,贫富差距持续扩大都会产生非常严重的负面影响。由于贫富差距的拉大,必然会使得社会成员两极分化的现象更为严重,使得社会的稳定、健康发展受到严重的阻碍。遗产税是作为一种富人税而存在的,政府对于遗产税进行征收,可以在很大程度上使得社会资源得到重新的分配,使得两极分化的现象得到化解,使得社会的建设更为和谐,所以征收遗产税的意义是非常重大的。在本文研究的过程之中,正是基于这种背景来对于我国遗产税立法的问题进行分析,整个分析过程总共分为六部分来进行:第一部分为导论,介绍了本文的研究背景,阐明了国内外遗产税相关领域的研究综述,讲解了本文的研究意义及研究方法和路径。第二部分主要是遗产税立法的价值分析,包括对于遗产税的界定以及征收遗产税的必要性、可行性的分析。第三部分主要从税制模式的选择、死亡人口信息的监控、个人财产评估监管机制三个方面来分析当前我国遗产税立法所遇到的阻碍和制度空缺。第四部分通过对于意大利、德国、美国遗产税征收的研究,来分析我国遗产税立法的建议。第五部分主要是对于我国遗产税立法的对策的分析,结合先进的国外经验和我国的国情提出自己的建议和看法。第六部分为结论,对全文进行了归纳总结,并指出了本文的研究不足之处。
[Abstract]:After China's reform and opening up, especially after China's accession to the World Trade Organization, China's economy has a very rapid development, at the same time, our people's living standards have also been significantly improved. The personal property of citizens has obviously increased. However, under the premise of rapid economic development, the gap between the rich and the poor is becoming more and more serious. And the phenomenon of polarization to a large extent makes the increase of social problems. In China, property transfer tax, estate tax will be a very important aspect. It can obviously narrow the gap between the rich and the poor of our country, make the social wealth be adjusted effectively, make the social pressure reduce obviously. Therefore, our country is in the process of economic development. Whether to levy the inheritance tax, how to make the collection of estate tax to achieve fair and just effect, how to make the supporting laws and regulations can be more perfect. Whether in the developed countries in the West or in China, the continued expansion of the gap between the rich and the poor will have a very serious negative impact. Due to the widening of the gap between the rich and the poor. Will inevitably make the phenomenon of polarization of social members more serious, make the social stability, healthy development is seriously hindered. Inheritance tax is a kind of rich tax and exist, the government levy inheritance tax. To a large extent, the social resources can be redistributed, the phenomenon of polarization can be resolved, and the construction of society will be more harmonious. Therefore, the significance of levying estate tax is very important. In the process of this paper, it is based on this background to analyze the legislation of inheritance tax in China. The whole analysis process is divided into six parts: the first part is the introduction, introduced the research background of this paper, clarified the domestic and foreign estate tax related areas of research review. The second part is mainly about the value analysis of estate tax legislation, including the definition of estate tax and the necessity of levying estate tax. The third part is mainly from the choice of the tax system model, the monitoring of the death population information. Personal property evaluation regulatory mechanism from three aspects to analyze the current legislation of inheritance tax in China encountered obstacles and institutional gaps. 4th part of the Italy, Germany, the United States through the collection of inheritance tax research. Part 5th is mainly about the analysis of the countermeasures of the legislation of inheritance tax in our country. Based on the advanced experience of foreign countries and the national conditions of our country, the author puts forward his own suggestions and opinions. Part 6th is the conclusion, which summarizes the full text and points out the deficiency of this paper.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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