人寿保险金的遗产税法调整比较研究

发布时间：2018-03-05 17:17

本文选题：人寿保险金　切入点：可税性　出处：《重庆大学》2016年硕士论文　论文类型：学位论文

【摘要】：遗产税是世界上大多数国家征收的税种,虽然它对财政收入贡献率较小,但是对平衡社会收入分配、实现税收公平具有重要意义。我国曾计划开征遗产税,并于2012年公布了《遗产税暂行条例(草案)》,其中关于人寿保险金不计入应税遗产总额的表述引起了社会的普遍关注。根据我国现行法律规定,人寿保险金被视为“保险赔款”无需缴纳个人所得税。这既混淆了基于不同原理的人寿保险在性质、功能及理赔等方面的差异,也忽视了现代保险业出现的两全险、分红险、投连险等新型人寿保险的投资和储蓄功能已经迥异于传统人寿保险的现实。因此,以遗产税调整人寿保险金,借此完善金融保险税制,已经成为完善我国税制结构必须面对的一个现实问题。本文第一部分的主要内容是人寿保险金的遗产税法调整原理。首先,介绍人寿保险金的内涵、产生原理以及主要特点,进而分析人寿保险金的遗产税可税性,论证以遗产税调整人寿保险金的必要性。其次,通过对人寿保险金的定性分析,说明其收益性质对其税收待遇的影响,解释人寿保险金与遗产税的相互关系,即一方面人寿保险金具有遗产税法上的可税性,另一方面人寿保险金一定程度上可以规避遗产税。这部分主要解决两个问题:人寿保险金是否具备可税性;如果人寿保险金具备可税性,应当以遗产税进行调整的理由。第二部分选取了从经济体量或者法系渊源上与我国相近的四个国家——美国、英国、德国、日本作为研究重点,整理出这四个国家的遗产税法调整人寿保险金的宏观态度与微观规定。从征税对象、纳税义务人、税收负担、税收优惠四个方面梳理了其遗产税法对人寿保险金的具体规定,归纳各国对不同类型人寿保险所产生的不同性质的人寿保险金在遗产税方面的调整经验。第三部分重点比较四国的法律规定,以期为我国税收制度改革提供有益借鉴。首先,总结域外遗产税法在税种选择、税收负担方面调整人寿保险金的特征。其次,介绍四国遗产税法在税收调整宗旨、税收优惠程度的区别——美国和英国更为中立,而德国和日本对人寿保险产品存在明显的政策倾斜和引导。再次,从建立人寿保险课税制度以完善财产税制结构和调整财富非税转移以促进税收分配正义两个方面来论证以遗产税法调整人寿保险金的必要性。最后,提出未来我国以遗产税法对人寿保险金进行调整的立法构想,从立法目标、税制要素和配套制度出发,粗略地勾勒出我国未来以遗产税法调整人寿保险金的制度框架。
[Abstract]:Inheritance tax is a kind of tax collected by most countries in the world. Although it contributes little to financial income, it is of great significance to balance social income distribution and realize tax fairness. On 2012, the Provisional regulations on Estate tax (draft) were published, in which the statement that life insurance is not included in the total amount of taxable estate has aroused widespread concern in the society. According to the current laws and regulations of our country, Life Insurance is regarded as "insurance indemnity" without individual income tax. This not only confuses the differences in nature, function and claim settlement of life insurance based on different principles, but also ignores the two full risks and dividend risks that the modern insurance industry appears. The investment and savings functions of new types of life insurance, such as continuous insurance, are already quite different from the reality of traditional life insurance. Therefore, life insurance is adjusted with estate tax to improve the financial and insurance tax system. In the first part of this paper, the main content of this paper is the principle of estate tax adjustment of life insurance. First, it introduces the connotation, production principle and main characteristics of life insurance. Then it analyzes the taxable nature of life insurance, and demonstrates the necessity of adjusting life insurance with estate tax. Secondly, through the qualitative analysis of life insurance, the influence of the nature of income on its tax treatment is explained. To explain the relationship between life insurance and estate tax, that is, on the one hand, life insurance is taxable in inheritance tax law. On the other hand, life insurance can to some extent avoid estate tax. This part mainly solves two problems: whether life insurance is taxable or not; if life insurance is taxable, The second part selects four countries that are close to our country in terms of economic weight or legal system origin-the United States, Britain, Germany, and Japan as the research focus. Sorting out the macro-attitude and microcosmic provisions of the inheritance tax law of these four countries to adjust the life insurance premium. From the four aspects of the object of taxation, the duty payer, the tax burden, and the tax preference, this paper sorts out the specific provisions of the inheritance tax law on the life insurance premium. The third part focuses on the comparison of the legal provisions of the four countries in order to provide a useful reference for the reform of China's tax system. This paper summarizes the characteristics of the extra-territorial inheritance tax law in the choice of tax types and the adjustment of life insurance in terms of tax burden. Secondly, it introduces the purpose of tax adjustment of the four countries' inheritance tax laws, the difference in the degree of tax preference-the United States and the United Kingdom are more neutral, And Germany and Japan have a clear policy bias and guidance to life insurance products. Again, The necessity of adjusting life insurance premium by estate tax law is demonstrated from two aspects: establishing life insurance tax system to perfect property tax system and adjusting wealth non-tax transfer to promote tax distribution justice. This paper puts forward the legislative conception of adjusting the life insurance premium by the inheritance tax law in the future in our country, starting from the legislative goal, the tax system elements and the supporting system, outlines roughly the institutional framework of adjusting the life insurance premium by the inheritance tax law in our country in the future.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22

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