我国开征遗产税的效应分析和制度设计

发布时间：2018-08-06 08:26

【摘要】：贫富差距问题,已经成为了我国经济转型、深化改革和社会稳定中最为尖锐的矛盾。而遗产税作为调节收入分配的重要税种受到了各界的关注。2013年,国务院《关于深化收入分配制度改革的若干意见》指出,要“加快健全再分配调节机制,适时开征遗产税”。然而,就我国是否已具备开征遗产税的条件及开征后对我国收入分配有多大的影响,各界仍没有达成普遍的共识。因此,在理论分析遗产税效应的基础上,结合我国现状,实证研究遗产税的收入分配效应显得十分必要。本文首先系统的梳理了国内外研究遗产税效应的相关文献,阐明了遗产税的经济效应和社会效应。从经济效应角度来看,遗产税通过影响居民的消费和储蓄、劳动供给来改变收入分配格局,同时遗产税还会对社会的资产构成和家族企业的发展产生影响。从社会效应角度来看,遗产税能够有效改善收入分配不公现象,促进社会公益事业的发展。同时,它也充当社会负面情绪的排气孔,维护社会稳定。其次,通过对遗产税发展的国际趋势和我国经济社会发展的现状分析后得出,我国已经具备开征遗产税的初步条件。在此基础上,利用城镇居民收入等数据,构建了一个测算遗产税前、税后基尼系数变化量的实证模型。实证分析发现,我国开征遗产税会使基尼系数变小,遗产税具有调节收入分配的正效应,我国应该适时开征遗产税。值得注意的是,在实证过程中,获取用于测算税后基尼系数的相关数据是实证的关键步骤和难点所在。因此,本文在一定的假设条件下对我国开征遗产税后的税额规模进行了估测,再用测得的遗产税税额去调整测算税前基尼系数的源数据,从而得到用于测算税后基尼系数的相关数据。最后,在理论分析和实证分析的基础上,从税制模式选择、与赠与税的配合、税制要素设计和配套措施等四方面对我国遗产税制度设计提出了具体的政策建议。其中,在免征额的设计中,构建了我国高净值人群财富和目标征税范围的数量关系,以期保证免征额的合理性。
[Abstract]:The gap between rich and poor has become the sharpest contradiction in China's economic transformation, deepening reform and social stability. In 2013, the State Council's opinions on deepening the reform of the income distribution system pointed out that it is necessary to "speed up and improve the mechanism of redistribution regulation and levy inheritance tax at the right time." However, there is still no general consensus on whether China already has the conditions for levying estate tax and how much influence it will have on the income distribution of our country after the levy. Therefore, on the basis of theoretical analysis of the effect of estate tax, combining with the current situation in China, it is necessary to study the income distribution effect of estate tax empirically. Firstly, this paper systematically combs the domestic and foreign literature on the effect of estate tax, and clarifies the economic and social effects of estate tax. From the point of view of economic effect, estate tax changes the pattern of income distribution by influencing residents' consumption and savings, and labor supply. At the same time, estate tax will also have an impact on the composition of social assets and the development of family enterprises. From the point of view of social effect, estate tax can effectively improve the unfair distribution of income and promote the development of social welfare. At the same time, it also acts as the exhaust of negative social emotions, maintaining social stability. Secondly, by analyzing the international trend of the development of estate tax and the present situation of our country's economic and social development, it is concluded that our country already has the preliminary conditions for levying the inheritance tax. On this basis, using the data of urban residents' income, an empirical model is constructed to measure the change of Gini coefficient before the estate tax. The empirical analysis shows that the levy of estate tax in China will make the Gini coefficient smaller and the inheritance tax has the positive effect of regulating income distribution. It is worth noting that obtaining relevant data for calculating the Gini coefficient after tax is the key step and difficulty in the empirical process. Therefore, under certain hypothetical conditions, this paper estimates the scale of tax after levying estate tax in China, and then adjusts the source data of calculating Gini coefficient before tax with the amount of estate tax measured. Thus, the relevant data used to measure the Gini coefficient after tax are obtained. Finally, on the basis of theoretical analysis and empirical analysis, this paper puts forward specific policy recommendations on the design of inheritance tax system in China from four aspects: the choice of tax system mode, the cooperation with gift tax, the design of tax system elements and supporting measures. In order to ensure the rationality of the exemption, the quantitative relationship between the wealth of the high net worth group and the target tax range is constructed in the design of the exemption.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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