关于我国开征遗产税的研究

发布时间：2018-06-14 10:58

本文选题：遗产税 + 遗赠动机　；参考：《浙江财经大学》2014年硕士论文

【摘要】：改革开放以来，我国在经济高速增长的同时，贫富差距也在不断扩大,显而易见的是基尼系数不断攀升，虽然不同机构和学者对我国基尼系数进行测算的结果各不相同，但是都得出了一个相同的结论：我国基尼系数已经突破了国际警戒线：0.4。针对对贫富差距的不断扩大这一社会现象，我国政府也相应提出了多项收入调节政策，除了个人所得税的改革外，遗产税作为调节代际间收入传递的主要税种也被列入了考虑范围。据有证可考，我国在民国时期就曾经开征过遗产税，并且在新中国成立之后，也曾一度尝试重新开征，但是由于各方面的原因，一直迟迟未能开征。其中一个重要的原因是开征遗产税的条件以及论据不足。国内学者在研究遗产税时大多停留在介绍国外开征遗产税的经验以及介绍国外遗产税制度上，而没有从遗赠动机、公平效率的评价等方面论证我国应该开征遗产税这一命题。因此在他们提出的关于在我国建立的遗产税的相关制度的政策建议缺乏科学的依据，在很大程度上照搬了国外的遗产税制度。为此，本文首先通过介绍我国遗产税的发展历史，对我国遗产税开征的背景进行研究，进而分析新中国成立以来为何迟迟未开征遗产税的原因，在分析原因的基础上，针对我国目前开征遗产税的税源条件、制度条件以及文化条件进行分析，本文认为我国已经基本具备开征遗产税的条件；其次，结合我国的具体国情，建立一个60期的世代交迭模型，在三个部门中（家庭、企业、政府）综合考虑劳动技术异质性、随机死亡、三种不同遗赠动机、资本利得税、所得类税收、养老保险等因素，特别是在政府部门本文同时考虑了我国目前的税收效率这一因素，，建立大样本模拟经济体，形成适用于我国现实的遗产税政策研究体系，进而观察遗产税税率的变动对收入再分配以及社会总福利的影响，对我国是否适宜开征遗产税进行定量研究,本文的模型同时考虑了遗产税的公平和效率，在一定的税收效率约束下讨论遗产税税率的变动对收入再分配和社会总福利的影响；根据本文模型的研究结果表明在我国开征遗产税能够在一定上降低基尼系数以及提高社会总福利。本文的主要研究结论表明，我国开征遗产税能够对收入分配效应和社会福利效应产生积极的影响。具体来说，本文认为应该从动态的视角来考察我国的遗产税开征与否，尽管目前我国的征管水平和配套措施存在一定的不足，但从动态的角度看征管水平的提高和相关配套措施、制度的完善是一个循循渐进的过程。如果我国不开征遗产税，那么税务机关也就无法得到遗产税征管的经验，也就很难建立相应的配套措施。反而是开征了遗产税能够促进我国征管水平的提高和相关配套措施的建设。而且，从我国开征遗产税的历史以及开征障碍的分析来看，我国目前已经具备开征遗产税的基本条件。再从本文的模拟实证分析结果来看，开征遗产税不仅仅有利于调节我国的收入分配差距还有利于提高社会福利。本文模拟实证的结果表明当税率在10%—15%之间时，基尼系数达到最小，社会总福利水平的变动量达到最大。
[Abstract]:Since the reform and opening up, the gap between the rich and the poor is expanding at the same time, the gap between the rich and the poor is expanding constantly. It is obvious that the Gene coefficient is rising constantly. Although the results of the measurement of the Gene coefficient in China are different from different institutions and scholars, the same conclusion has been drawn: the Gene coefficient in China has broken through the international vigilance. Line: in view of the social phenomenon that the gap between the rich and the poor continues to expand, our government has also put forward a number of income adjustment policies. In addition to the reform of personal income tax, the inheritance tax is also considered as the main tax to regulate intergenerational income transfer. The 0.4. has been taken into consideration in the period of the Republic of China. Tax production, and once the founding of new China, has also been tried again, but because of various reasons, has been slow to start the levy. One of the important reasons is the conditions for the Levy of inheritance tax and the lack of arguments.
The domestic scholars mostly stay on the experience of introducing the inheritance tax in foreign countries and introduce the system of foreign inheritance tax, but not from the motivation of bequest and the evaluation of fairness and efficiency in our country. Therefore, the relevant system of inheritance tax set up in our country has been put forward. The policy recommendations lack scientific basis and largely copy the inheritance tax system abroad.
For this reason, this article first introduces the history of the development of China's heritage tax, studies the background of the levying of heritage tax in China, and then analyzes the reasons why the inheritance tax has not been levying since the founding of new China. On the basis of the analysis of the reasons, the current tax source conditions, institutional conditions and cultural conditions are divided into our country. Analysis, this paper holds that China has the basic conditions for the Levy of inheritance tax. Secondly, combining with the specific national conditions of our country, a 60 period overlapping generation model is set up. In the three departments (family, enterprise, government), the heterogeneity of labor technology, random death, three different bequest motives, capital gains tax, income tax, pension insurance are considered. The factors such as such factors, especially in the government department, consider the current tax efficiency of our country at the same time, establish a large sample simulation economy, form a research system of heritage tax policy which is suitable for our country, and then observe the influence of the change of the tax rate on the redistribution of income and the general welfare of the society. The model of production tax is a quantitative study. The model of this paper also takes into account the fairness and efficiency of the inheritance tax, and the influence of the change of the tax rate on the income redistribution and the social welfare under certain tax efficiency constraints. Improve the general welfare of the society.
The main conclusions of this paper show that the Levy of inheritance tax in China can have a positive impact on the income distribution effect and social welfare effect. If our country does not levy the inheritance tax, the tax authorities can not get the experience of the inheritance tax collection and management, and it is difficult to establish the corresponding supporting measures. On the contrary, the levying of the inheritance tax can promote the improvement of the level of our country's collection and management. In addition, from the analysis of the history of levying the inheritance tax in China and the analysis of the opening obstacles, our country has already had the basic conditions for the Levy of inheritance tax. From the results of the simulation and analysis of this article, the Levy of heritage tax is not only conducive to the adjustment of the income distribution gap in China, but also to the improvement of social welfare. The simulation results show that when the tax rate is between 10% and 15%, the Gini coefficient reaches the minimum and the total social welfare level changes to the maximum.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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