遗产税立法研究

发布时间：2018-05-28 02:33

本文选题：遗产税法 + 策略分析　；参考：《甘肃政法学院》2015年硕士论文

【摘要】：遗产税法是征收遗产税的根本法律前提,在我国实际情况来看,遗产税法的制定以及实施不仅是必要的更是可行的,遗产税法的制定实施不仅能有效地缩小现今我国社会日益扩大的贫富之间的差距,缓和及化解日益严重地社会矛盾,以便实现我国民众共同富裕的伟大雄伟目标,其次开征遗产税的相关客观条件也日益成熟,从我国整体社会经济、国民思想意识、相关配套法律以及税收征管能力等各方面都具备有益的条件,因而讨论、探究、制定、实施中国遗产税法已经来到及其关键的时刻。然而中国学者们尽管关注与探讨的遗产税法有关的问题很多,但是基本上都只就遗产税法的相关部分或仅仅涉及遗产税法浅层次的问题,而全方位、完整地构建遗产税法有关制度却是学术界以及理论界的空白。针对这一现实情况,本文运用有关比较研究以及跨学科研究的具体方法,根据针对的一些具有典型性的国家和地区的遗产税法进行的研究,以此为基础就国内遗产税立法中的有关重要性的问题进行分析研究。第一是遗产税及遗产税法一般理论介绍。针对遗产税的概念、性质进行论述,然后就遗产税理论的历史沿革进行介绍其中有国家共同继承学说、没收无遗嘱财产学说、溯往课税学说、平均社会财富学说、课税能力学说、享益学说、社会福利学说等理论并得出有关结论,遗产税属于财产税类,它的开征有着久远的历史,并且在历史沿革过程中形成了丰富的遗产税理论。第二部分是针对制定我国遗产税法的必要性探讨,从前提上论证我国遗产税法的制定是顺应时代潮流并且是适合我国现今国情的,遗产税不仅能避免我国所得税征收和消费税征收不可避免的局限性,还能够实现对社会财富的再次正义分配,更进一步能使我国在对外交往中维护政府以及国民的合法权益等诸多益处。第三部分是对我国遗产税法制定中的疑难问题进行了叙述,分别提出遗产税开征的文化困境与制度困境问题、遗产税的避逃问题等问题,并对这些难题做出了简要解答,以便我国的遗产税法能够顺利出台。第四部分介绍了我国台湾地区以及美国、英国、日本的遗产税法律制度,通过对这些遗产税法走在前列的地区和国家的比较探究,总结它们的先进遗产税法经验,分析它们所存在的不足,提出我国的遗产税法应该注意的相关问题。第五部分介绍了我国遗产税法具体建构中的各项税制要素、遗产税法配套制度的设计以及遗产税在征收过程中扣除、免征额等优惠制度设计,以达到具有现实操作性的意义。综上,随着我国遗产税法研究的不断前进、税收管理部门业务水平的提高和我国公民纳税意识的增强,我国开征遗产税颁布遗产税法一定是中国21世纪财税体制改革的重要进步,也一定会助推中国经济社会的进步、促进和谐社会的建设。
[Abstract]:The law of estate tax is the basic legal prerequisite for the collection of estate tax. In the actual situation of our country, the formulation and implementation of the law of estate tax is not only necessary but also feasible. The enactment and implementation of the inheritance tax law can not only effectively narrow the gap between the rich and the poor, but also ease and resolve the increasingly serious social contradictions, so as to realize the great and magnificent goal of common prosperity for the people of our country. Secondly, the relevant objective conditions for levying estate tax are also increasingly mature. From the aspects of our country's overall social economy, national ideology, relevant supporting laws and the ability of tax collection and management, and so on, we have to discuss, explore, formulate, and so on. The implementation of the Chinese inheritance tax law has come to a critical moment. However, although Chinese scholars are concerned about a lot of issues related to the estate tax law discussed, they are basically concerned only with the relevant parts of the inheritance tax law or only involving the superficial aspects of the inheritance tax law, and they are all involved in all aspects. It is a blank in academic and theoretical circles to construct the system of estate tax law completely. In view of this reality, this paper uses the specific methods of comparative research and interdisciplinary research, according to some typical national and regional inheritance tax research. On the basis of this, the importance of domestic estate tax legislation is analyzed and studied. The first is the general theory of estate tax and inheritance tax law. This paper discusses the concept and nature of estate tax, and then introduces the historical evolution of estate tax theory, including the theory of common succession of countries, the theory of confiscation of intestate property, the doctrine of taxation, the theory of average social wealth. The theory of tax capacity, the theory of benefit and the theory of social welfare, and draw the conclusion that estate tax belongs to the property tax category, its introduction has a long history, and has formed a rich inheritance tax theory in the course of historical evolution. The second part is to discuss the necessity of formulating the inheritance tax law of our country, and to prove that the formulation of the inheritance tax law of our country is in line with the trend of the times and is suitable for the current situation of our country. Estate tax can not only avoid the inevitable limitations of income tax collection and consumption tax collection, but also realize the redistribution of social wealth. Further, our country can protect the legitimate rights and interests of the government and the people in the foreign relations and many other benefits. The third part is to describe the difficult problems in the formulation of the inheritance tax law in our country, respectively put forward the cultural dilemma and system dilemma of levying estate tax, the problem of avoiding the inheritance tax and so on, and have made a brief solution to these problems. In order to our country's inheritance tax law can be issued smoothly. The fourth part introduces the legal system of inheritance tax in Taiwan, the United States, the United Kingdom and Japan. Through the comparative study of the regions and countries where these inheritance tax laws are in the forefront, the author summarizes their experience in the advanced estate tax law. This paper analyzes their shortcomings and puts forward some problems that should be paid attention to in the inheritance tax law of our country. The fifth part introduces the elements of the tax system in the construction of the inheritance tax law, the design of the supporting system of the inheritance tax law, and the design of the preferential system such as deductions and deductions in the course of levying the estate tax, in order to achieve practical significance. In summary, with the continuous progress of the research on the inheritance tax law in our country, the improvement of the business level of the tax administration department and the enhancement of the tax paying consciousness of the citizens in our country, The levying of inheritance tax in our country will certainly be an important progress in the reform of China's property and taxation system in the 21st century, and it will certainly boost the progress of China's economy and society and promote the construction of a harmonious society.
【学位授予单位】：甘肃政法学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D923.5;D922.22

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