我国遗产税税制设计研究

发布时间：2018-05-16 00:22

本文选题：遗产税 + 赠与税　；参考：《河南大学》2014年硕士论文

【摘要】：改革开放以来，我国的经济得到了飞速发展，一方面，居民收入水平普遍得到大幅度提升，另一方面，沿海与内地、城市与农村、东部与西部的收入差距也在逐渐拉大，贫富悬殊问题日益严重。收入分配不均不仅仅是经济问题，更是重要的社会和政治问题。所以说，加大对收入的调节力度，缩小收入差距是我们面临的一个严峻的挑战，对财产征税的重要性更加凸显。遗产税作为财产税的重要组成部分，可以说，它起着调节财富分配的关键作用，开征遗产税的问题也就顺势而生。目前，世界上已有一百多个国家和地区开征了遗产税，并且大部分国家开征遗产税的历史已经十分悠久。例如，4000多年前的古埃及就开征了遗产税。而我国目前的税制体系是以所得税和流转税为主，只有少部分财产税，对收入分配的调节力度严重不足。本文就是在这种形势之下，对我国征收遗产税的问题进行探讨。由于我国历史上未正式开征过遗产税，所以现阶段对遗产税的开征正处于研究和摸索阶段。本文秉持着我国应该适时开征遗产税的观点，将文章分为五个章节。第一章从我国目前贫富悬殊的国情入手，论述我国需要开征遗产税的社会背景和开征的重大意义，介绍国内外关于遗产税的研究成果，为我国遗产税研究提供理论依据。第二章介绍了财产税和遗产税的理论基础。第三章是重点章节，分析了在我国开征遗产税的可行性与必要性。开辟单独的章节即第四章列举国际上征收遗产税经验丰富的三个国家的遗产税征收情况，介绍其税制模式的选取、税率的设计、纳税对象、征税范围、税收优惠、抵免项目等等，进而总结出本文的核心章节第五章，即对我国遗产税制度的构建设想，该章节主要包括两大方面，，第一方面是有关遗产税要素的构想，包括税制模式的选取、税率的设定、与赠与税的配合、起征点和扣除项目、征税范围；第二大方面是对我国开征遗产税的若干建议，包括将基尼系数的考察纳入政府考核指标、建立专门的财产评估机构、完善个人财产登记制度、规范遗产税用途、大力宣传遗产税。希望此文能够对我国遗产税制度设计研究提出建设性意见。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly. On the one hand, the income level of residents has generally been greatly increased. On the other hand, the income gap between coastal and inland areas, cities and rural areas, and eastern and western regions is also gradually widening. The disparity between the rich and the poor is becoming more and more serious. Income inequality is not only an economic problem, but also an important social and political issue. Therefore, to increase the adjustment of income and narrow the income gap is a serious challenge for us, and the importance of taxing property is even more prominent. Inheritance tax, as an important part of property tax, can be said to play a key role in regulating the distribution of wealth. At present, more than 100 countries and regions in the world have imposed inheritance tax, and most of the countries have a very long history of levying estate tax. For example, an inheritance tax was imposed in ancient Egypt more than 4000 years ago. However, the current tax system of our country is mainly based on income tax and turnover tax, with only a few property taxes, so the adjustment of income distribution is seriously inadequate. This article is under this kind of situation, to our country collects the inheritance tax question carries on the discussion. Because the inheritance tax has not been formally imposed in the history of our country, the levying of the inheritance tax is now in the stage of research and exploration. This article holds the view that our country should levy inheritance tax in due course, and divides the article into five chapters. The first chapter discusses the social background and significance of levying estate tax from the current situation of the disparity between the rich and the poor, and introduces the research results of inheritance tax at home and abroad, which provides a theoretical basis for the study of inheritance tax in our country. The second chapter introduces the theoretical basis of property tax and inheritance tax. The third chapter is the key chapter, analyzes the feasibility and necessity of levying estate tax in our country. The fourth chapter lists the collection of estate tax in three countries with rich experience in the world, and introduces the selection of tax system model, the design of tax rate, the object of paying tax, the scope of taxation, the tax preference, etc. The credit item and so on, then summarizes the core chapter of this article, the fifth chapter, namely, the construction assumption of our country inheritance tax system, this chapter mainly includes two aspects, the first one is the conception about the elements of the estate tax, including the choice of the tax system model. The setting of tax rate, the cooperation with gift tax, the starting point and deduction items, the scope of taxation; the second aspect is some suggestions on levying inheritance tax in our country, including the investigation of Gini coefficient into the assessment index of the government. Establish special property appraisal institutions, perfect personal property registration system, standardize the use of estate tax, and vigorously publicize estate tax. Hope this article can put forward constructive suggestion to our country estate tax system design research.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】