我国遗产税开征的税制要素研究

发布时间：2019-01-17 12:16

【摘要】：中国近年来收入和财富差距不断扩大,社会普遍希望通过税收促进公平分配,政府也曾经明确提出开征遗产税,但是在实践上并没有得以突破。从构建和谐社会和完善税制体系的宏观角度看,中国开征遗产税应是当务之急。本文运用系统思维中的动态、协调观点,并结合国际实践和中国的社会现实,对我国遗产税开征需要具备的税制要素进行分析,具体论述包括三大部分。第一部分为理论部分,首先对遗产税的概念、制度类型、一般要素及其遵行的上位原则等基础性理论进行了阐述,在此基础上运用社会系统思维对遗产税系统的内外结构、遗产税系统的税制要素作了说明,指出遗产税制不同要素之间存在动态的协调关系,同时,也对传统方法分析遗产税要素的不足作了简要分析。第二部分为现实考察,通过回顾我国遗产税收制度的历史发展状况、税制要素现状和日韩英三国的遗产税制,对遗产税要素在我国和其他国家的实际应用经验予以总结,从实践角度进一步探讨遗产税系统税制各要素的构成与彼此关系。第三部分为建议部分,在前文基础上对我国开征遗产税的税制要素构建和完善提出建议。本文创新点有二,一是研究角度方面,首次运用系统思维对遗产税开征的税制要素予以分析,虽然本人水平有限,分析过程和结果未必尽如人意,但毕竟是一种新的尝试。二是对我国税制要素的构建提出系统性的建议,既包括整体原则性的要求,也包括具体的要素设计。整体性的基本原则包括公平合理的征税依据,不可或缺的配套税制,渐进完善的实施过程,对少数富人的激励机制;具体的要素设计包括实行起征点较高的总遗产税制模式、明确课税对象与征税范围、合理规定减免事项、实行弹性超额累进税率、强化征收监管等。这些建议都强调了政策制定与现实条件的协调。
[Abstract]:In recent years, the gap between income and wealth in China has been widening, the society generally hopes to promote fair distribution through taxation, and the government has explicitly proposed levying inheritance tax, but it has not been broken through in practice. From the macro point of view of constructing a harmonious society and perfecting the tax system, it is urgent for China to levy inheritance tax. In this paper, the author uses the dynamic thinking in the system, coordinates the viewpoint, unifies the international practice and the Chinese social reality, carries on the analysis to our country inheritance tax collection need to have the tax system essential factor, the concrete elaboration includes three parts. The first part is the theoretical part. Firstly, it expounds the basic theory of estate tax, such as the concept, the type of system, the general elements and the upper principle of the inheritance tax. On this basis, it applies the social system thinking to the internal and external structure of the estate tax system. The elements of the tax system of the estate tax system are explained, and the dynamic coordination relationship among the different elements of the estate tax system is pointed out. At the same time, the deficiency of the traditional method of analyzing the elements of the estate tax system is also briefly analyzed. The second part is the realistic investigation, through reviewing the historical development of our country's heritage tax system, the present situation of the tax system elements and the inheritance tax system of the three countries of Han Ying, the author summarizes the practical application experience of the inheritance tax elements in our country and other countries. From the point of view of practice, the composition and relationship of the elements of the tax system of estate tax system are further discussed. The third part is the suggestion part. On the basis of the above, the author puts forward some suggestions on the construction and perfection of the tax system elements of levying inheritance tax in our country. There are two innovative points in this paper. One is to use systematic thinking to analyze the tax elements of the levying of estate tax for the first time. Although my level is limited and the analysis process and result may not be satisfactory, it is a new attempt after all. The second is to put forward systematic suggestions on the construction of tax system elements in our country, including the requirements of principle as well as the design of specific elements. The overall basic principles include fair and reasonable tax basis, indispensable supporting tax system, gradual and perfect implementation process, incentive mechanism for a few rich people; The design of specific elements includes the implementation of a higher starting point of the general estate tax system model, clear tax object and scope of taxation, reasonable provisions for relief, the implementation of elastic excess progressive tax rate, strengthen the collection and supervision, and so on. These suggestions emphasize the coordination of policy-making and practical conditions.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

【相似文献】