中国遗产税法律问题研究

发布时间：2018-07-12 19:56

本文选题：遗产税 + 基尼系数　；参考：《山东大学》2015年硕士论文

【摘要】：遗产税作为一个古老的税种,其存在已有一百多年的历史,在世界上约一半的国家与地区的税制设计中扮演了非常重要的角色。中国虽早于1950年便发布《全国税政实施要则》确定开征遗产税,却因种种原因一直未能开征,后来更明确宣布“十一五”期间暂不征收遗产税。随着近年愈来愈高的反对征收遗产税的呼声,遗产税开征被暂时搁置了起来。但笔者认为,当前我国经济迅速发展,改革开放初期实行的“先富带动后富”政策使得一大批“先富者”拥有巨额财富,当然他们的财产权理应得到保护,但当这些财富变成遗产时,应否理所应当地全额划入其继承人名下则是值得探讨的。纵观世界各国遗产税的发展历程,其发挥的历史作用不容忽视,特别是在调节收入分配,引领正确财富观念上居功至伟。当前我国经济发展速度较快,先富与后富在收入上差距很大,这种严重的贫富差距影响到社会的稳定和国家统治的正当性,遗产税的征收符合当前中国提出的建设和谐社会的需求,有利于缓和现阶段日益严重的贫富分化,并进一步调节收入分配,尤其是二次分配,实现社会收入呈现橄榄型分布的同时,加强顶端对底层的帮助与扶持。本文旨在通过分析遗产税存在之必要性及可行性,同时借鉴国外成熟的遗产税征收经验,从税制选择、与赠与税的关系、起征点与税率等方面提出一个切实可行的遗产税制度设计,同时关注到财产申报与财产公示、资产评估、死亡报告等配套措施,确保遗产税的征收切实可行。
[Abstract]:As an ancient tax, inheritance tax has existed for more than 100 years and played a very important role in the design of tax system in about half of the countries and regions in the world. As early as 1950, China issued the basic principles of the implementation of National tax Administration, but for various reasons, it has not been able to levy inheritance tax, and later more explicitly announced that it will not levy estate tax during the 11th Five-Year Plan period. With increasing opposition to estate tax in recent years, the levy has been put on hold. However, the author thinks that with the rapid economic development in our country, the policy of "getting rich first and then rich" in the early stage of reform and opening up has made a large number of "first rich" people have huge wealth, of course, their property rights should be protected. But when that wealth becomes an estate, it is worth exploring whether it should be fully and legitimately assigned to its heirs. Throughout the development of inheritance tax in the world, its historical role can not be ignored, especially in regulating income distribution, leading the correct concept of wealth. At present, China's economy is developing at a relatively high speed, and the gap between the first and the latter rich in income is very large. This serious gap between the rich and the poor affects the stability of society and the legitimacy of the rule of the country. The collection of the estate tax meets the needs of building a harmonious society put forward by China at present, which is conducive to easing the growing polarization between the rich and the poor at the present stage and further regulating income distribution, especially the secondary distribution. At the same time, we should strengthen the help and support from the top to the bottom. The purpose of this paper is to analyze the necessity and feasibility of the existence of estate tax, and at the same time to draw lessons from the experience of foreign countries in the collection of estate tax, and to choose the tax system and the relationship between the tax system and the gift tax. This paper puts forward a feasible design of estate tax system in the aspects of starting point and tax rate, and pays attention to property declaration and property publicity, asset evaluation, death report and other supporting measures to ensure that the collection of estate tax is feasible.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

【参考文献】