中国遗产税开征与否:基于遗产税存废之争的思考

发布时间：2018-05-05 03:02

本文选题：遗产税 + 公平　；参考：《财政研究》2015年11期

【摘要】：遗产税是以财产所有人死亡后所遗留财产为课税对象、针对财产代际转移征收的清算性税收。各国开征和保留遗产税多是基于筹集收入和公平分配的目的,但是也有很多国家因为征管成本、国际资本流动和经济扭曲放弃这一税种。本文探讨了遗产税存废的以上原因,并对存续税制下的税制模式、宽免额和税率进行了分析。作者认为,我国当前的经济基础能够支撑遗产税的开征,同时收入分配差距也对遗产税的开征提出了要求,但是征管水平、国际竞争、社会文化传统等会对税收开征产生约束。基于社会意义开征遗产税,需要弱化这些约束,坚持低税率、窄范围、简征收模式进行推进。
[Abstract]:Estate tax is a kind of liquidation tax collected against the intergenerational transfer of property by taking the property left behind after the death of the property owner as the tax object. Most countries levy and retain inheritance taxes for the purpose of raising income and fair distribution, but many countries give up the tax because of the cost of collection and management, international capital flows and economic distortions. This paper probes into the above reasons for the retention and scrap of estate tax, and analyzes the tax system model, the amount of relief and the tax rate under the existing tax system. The author holds that the current economic base of our country can support the levying of inheritance tax, and the income distribution gap also requires the levying of inheritance tax, but the level of collection and management, international competition, social and cultural tradition will restrict the levy of tax. Based on the social significance of levying estate tax, we need to weaken these constraints, adhere to the low tax rate, narrow range, simple collection model to promote.
【作者单位】：山东大学经济学院;
【基金】：国家社科基金重大项目“深化收入分配制度改革的财税机制与制度研究(13&ZD031)”;国家社科基金项目“收入分布;政策偏向与再分配制度改革研究”(15BJY142) 教育部基金项目“收入倍增与公平分配:税收激励均衡政策优化研究(13YJA790046)”的阶段性研究成果
【分类号】：F812.42

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