试论构建我国遗产税制度

发布时间：2018-02-17 08:04

本文关键词： 遗产税制度贫富差距境外遗产税　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,我国经济发展迅猛,居民收入水平不断提高。在社会经济发展的同时,居民收入分配不均导致社会阶层的收入差距不断扩大。贫富差距问题也日显突出。在2003-2012年期间,我国居民收入的基尼系数超过了0.4的警戒线。这也反映出我国贫富差距问题已十分严重。而贫富差距的扩大趋势使公平问题将逐渐成为一个超越了经济层面的社会问题。对巨大财富的征税是最直接,最有力的调控手段。遗产税无疑是优选的工具之一。遗产税的开征有利于完善国家的税收制度；有利于促进社会公平；有利于适当调节贫富差距；有利于慈善事业的发展；也有利于经济平稳快速发展。本文采用了比较分析的研究方法,查阅相关文献资料,介绍并分析境外遗产税制度,为构建我国遗产税制度提供借鉴。文章分为五个部分。文章的引言部分,主要是对文章写作背景以及意义的介绍。面对我国贫富差距的不断扩大的现状,提出我国开征遗产税的必要性和紧迫性。在这种背景下十八大报告中提出：中国社会主义前进道路上的问题之一是城乡区域差距和居民分配差距依然较大,社会矛盾明显增多。同时指出必须坚持维护社会公平正义。第一章是关于遗产税基本理论的概述。主要界定了遗产税的内涵与性质,介绍了遗产税的历史、遗产税理论发展的过程、税制模式以及遗产税税制基本要素。第二章是对境外遗产税的存留发展分析。本章分析了美国时征时停遗产税的实质原因以及香港取消遗产税的原因。由此而得出对我国遗产税制度的启示。第三章重点分析了当前社会经济情况下中国开征遗产税的必要性,结合境外的遗产税制度的相关规定,提出我国遗产税税制模式,税制要素设计和遗产税征收程序的一个框架性的构想。针对2010年颁布的《中华人民共和国遗产税暂行条例(草案)》相关规定,本人提出相关的完善意见以及理由。在文章结语部分概括分析了遗产税的基本原理,重点阐述了遗产税理论学说以及遗产税的依据。总结全球范围内的遗产税存废问题的原因。在比较境外各国遗产税税制中得到的启示的基础上,从我国实际出发,制定遗产税法律。强调构建遗产税制度的重要性。在最后,阐述了本文的不足之处,并希望各位学者多多指教,也希望本文对遗产税的构建有些裨益。
[Abstract]:In recent years, the economy of our country has developed rapidly and the income level of the residents has been rising continuously. At the same time, the inequality of income distribution among the residents has led to the widening of the income gap among the social strata, and the gap between the rich and the poor has become increasingly prominent. In the period 2003-2012, The Gini coefficient of Chinese residents' income exceeds the warning line of 0.4. This also reflects the fact that the gap between the rich and the poor in China is already very serious. The widening trend of the gap between the rich and the poor will gradually make the issue of equity a society that goes beyond the economic level. The problem is that taxing huge wealth is the most direct, The most powerful means of regulation and control. Estate tax is undoubtedly one of the tools of preferential selection. The introduction of estate tax is conducive to the improvement of the national tax system, to promote social equity, to properly adjust the gap between rich and poor, to the development of philanthropy; It is also conducive to the steady and rapid development of the economy. This paper adopts comparative analysis research methods, looks up relevant literature, and introduces and analyzes the overseas estate tax system. The article is divided into five parts. The introduction of the article mainly introduces the background and significance of the article. In the face of the widening gap between the rich and the poor in China, the article is divided into five parts. The necessity and urgency of levying inheritance tax in China are put forward. In the context of the 18 reports, it is pointed out that one of the problems in China's socialist road forward is that the gap between urban and rural areas and the gap between residents' distribution is still large. At the same time, it is pointed out that we must uphold social fairness and justice. The first chapter is an overview of the basic theory of estate tax. It mainly defines the connotation and nature of estate tax, and introduces the history of estate tax. The process of the Development of inheritance tax Theory, The second chapter analyzes the existence and development of the overseas estate tax. This chapter analyzes the essential reasons of the withholding estate tax in the United States and the reason why the estate tax is abolished in Hong Kong. The third chapter focuses on the analysis of the necessity of levying inheritance tax in China under the current social and economic conditions. In combination with the relevant provisions of the overseas estate tax system, this paper puts forward the tax system model of our country's estate tax. A framework for the design of tax elements and the procedure for levying estate tax. In view of the relevant provisions of the Provisional regulations of the people's Republic of China on inheritance tax (draft) promulgated on 2010, In the conclusion of the article, I summarize and analyze the basic principle of estate tax. This paper mainly expounds the theory of estate tax and the basis of estate tax, summarizes the causes of the problem of estate tax in the whole world. On the basis of comparing the enlightenment obtained in the inheritance tax system of overseas countries, the author proceeds from the reality of our country. It emphasizes the importance of constructing the inheritance tax system. At last, it expounds the deficiency of this paper, and hopes that the scholars can give more advice, and also hope this paper will benefit the construction of the inheritance tax.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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