我国遗产税立法若干问题探讨

发布时间：2018-04-02 07:03

本文选题：遗产　切入点：遗产税　出处：《苏州大学》2003年硕士论文

【摘要】： 遗产税是对公民死亡时遗留的财产课征的税收。开征遗产税是我国目前理论界和实务界探讨的热点，而遗产税立法是开征遗产税的前提。本文拟就遗产税立法中的若干问题进行探讨。本文共分四章。第一章首先对遗产税的历史沿革进行考察，然后分别从经济和法律的角度，探讨开征遗产税的作用。第二章对开征遗产税的理论依据进行探讨。笔者以为，必须从社会政策出发探寻开征遗产税的理论依据。公平与效率应当是我们制定社会政策和立法的根本出发点和归属。因而，公平与效率理应是开征遗产税的主要理论依据。第三章着重讨论我国遗产税立法存在的难题。对如何确定遗产的范围、选择什么样的税制模式、如何评估遗产价值、怎样确定遗产税的起征点及其税率以及如何确定纳税期限、地点和方式等问题进行了详细的探讨。第四章主要讨论遗产税的规避形式以及预防办法。通过赠与的手段规避遗产税是逃税的主要方式，，因而在我国遗产税立法中，必须同时规定开征赠与税。
[Abstract]:The inheritance tax is a kind of tax on property after citizen ' s death . The inheritance tax is a hot spot in our country ' s current theoretical and practical circles , and the inheritance tax legislation is the precondition for the opening of the estate tax . This article intends to discuss several problems in the legislation of estate tax .

This article is divided into four chapters .

In the first chapter , the historical evolution of the estate duty is examined firstly , then the function of the inheritance tax is discussed from the angle of economy and law , respectively .

In the second chapter , the theoretical basis of the inheritance tax is discussed . The author thinks that it is necessary to explore the theoretical basis of the inheritance tax from the social policy . The fairness and efficiency should be the fundamental starting point and the attribution of our social policy and legislation . Therefore , the fairness and efficiency should be the main theoretical basis for the exploitation of the estate tax .

The third chapter focuses on the difficulties in the legislation of our country ' s estate tax . How to determine the scope of the estate , how to choose the pattern of tax system , how to evaluate the value of heritage , how to determine the starting point of estate tax and its tax rate , and how to determine the time , place and mode of inheritance tax are discussed in detail .

The fourth chapter mainly discusses the form of avoidance of estate tax and the prevention measures . By giving away the means of giving away the inheritance tax is the main way of tax evasion , in our country ' s estate tax legislation , it is necessary to stipulate the tax on tax payment .

【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：D922.22

【引证文献】