台湾遗产税实施现状的考察与简析

发布时间：2018-05-05 08:36

本文选题：遗产税 + 赠与税　；参考：《复旦学报(社会科学版)》2017年05期

【摘要】：台湾遗产税开征于1945年光复之后,至今经历七次税制调整。其中有两个重要政策转折点:1973年开征赠与税;2009年大幅度调降遗产及赠与税税率,并将超额累进税率变为单一的低税率。开征赠与税,是为了辅助遗产税以增加税收,而大幅调降税率,实行单一的低税率,必然导致该税收大量减少。2009年台湾对遗产及赠与税的调降,标志着该税政策出现根本性转折。随着全球化与金融业的发展,避税、逃税行为日益高明,稽征遗产税难度越来越大。从统计数据来看,台湾遗产税的征收成效实际非常低微,但其征收成本却远比其他税种高昂。该税成为少数富人需要缴纳的税种,不过富人可借助其掌握的社会资源,聘请专业人士进行规划来避税,因此富人缴纳的遗产税很有限。更令台湾地区决策者忧心忡忡的是富有者为了避税,将巨额资金转移出台湾,经济发展因之受到较大制约。因此取消遗产税的呼声近些年在台湾一直此起彼伏。不过,因为该税所具有的公平正义等社会意义,反对取消遗产税的呼声亦并不少见。有鉴于此,台湾决策者仍不得不勉力坚持实施遗产税。台湾遗产税的实施实际处于一种进退维谷的困境。台湾与大陆有相同的文化传统,台湾遗产税实施的利弊得失,对大陆相关税制改革而言,是十分难得的宝贵借镜。
[Abstract]:After the restoration of Taiwan estate tax in 1945, it has undergone seven tax adjustments. There were two important policy turning points: the introduction of a gift tax in 1973; a sharp cut in the tax rate on estate and gift in 2009; and a single low rate of excess progressive tax. The levy of the gift tax is to supplement the estate tax to increase the tax, while the tax rate has been substantially reduced, and a single low tax rate will inevitably lead to a substantial reduction in the tax. In 2009, Taiwan reduced the inheritance and gift tax. This marks a fundamental change in the tax policy. With the development of globalization and financial industry, tax avoidance and tax evasion are becoming more and more sophisticated, and it is becoming more and more difficult to collect estate tax. According to statistics, the collection of Taiwan's estate tax is actually very low, but its collection cost is much higher than other taxes. The tax has become a tax for a small number of wealthy people, but the rich can use their social resources to hire professionals to plan for tax avoidance, so the rich pay limited estate taxes. What worries policymakers in Taiwan is that wealthy people are shifting huge sums of money out of Taiwan in order to avoid tax, so their economic development is greatly restricted. As a result, calls for the abolition of the estate tax have been rife in Taiwan in recent years. However, because of its social significance, such as fairness and justice, opposition to the abolition of estate duty is not uncommon. In view of this, Taiwan's policymakers still have to struggle to enforce the estate tax. The implementation of Taiwan estate tax is in a dilemma. Taiwan and the mainland share the same cultural tradition, and the advantages and disadvantages of the implementation of the Taiwan inheritance tax are a rare and valuable reference for the relevant tax system reform in mainland China.
【作者单位】：复旦大学历史学系;
【分类号】：F812.42

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