我国遗产税的开征问题研究
发布时间：2018-07-24 15:29
【摘要】： 税收是政府参与社会再分配的主要手段。政府可以通过完善税收制度,运用税收的杠杆对社会财富进行“二次分配”,以促进社会分配的相对公平。早在党的十五大报告中,中央就明确提出:“调节过高收入,逐步完善个人所得税制度,调整消费税,开征遗产税等税种。”遗产税作为一个具体的税种,其开征与否再度成为人们关注的焦点。 本文首先采用文献研究方法,在参考相关文献资料的基础上,对遗产税的基本概念、特征、功能等做了初步考察,回顾了遗产税在世界及我国的发展历程,简要介绍了遗产税课税的理论依据和国内对开征遗产税的相关探讨。然后论述了我国开征遗产税的现实意义在于调节社会分配,缓和贫富差距;而我国也具备了有利于开征遗产税的经济基础和社会基础,如富人阶层的出现,居民收入的增加等;同时还分析了开征遗产税所面临的技术困难和社会困难。接着分析阐述了国外的遗产税制度,采用比较分析的方法,重点介绍美国、英国、日本等发达国家以及韩国、新加坡等发展中国家的遗产税制度,通过比较不同类型国家遗产税的发展历史和制度特点,以图从中获得一些有益的启发。最后,在借鉴国外遗产税制度的成功经验的基础上,并结合我国具体国情特别是我国财税体制的现况,就我国开征遗产税的税制设计展开了具体的分析,认为我国的遗产税模式可以实行总遗产税制以及赠与税并入个人所得税合并征收的基本制度,并对遗产税的课税要素、税收管理以及相关配套措施建设做出了设计和构想。 在我国面临社会公平问题的背景下,本文对我国开征遗产税问题所做的初步探讨,既具有现实意义,也为我们如何通过税收手段促进社会公平提供了新的理论视角和方法。
[Abstract]:Tax is the main means of government participation in social redistribution. By perfecting the tax system, the government can use the lever of taxation to "distribute the social wealth twice", so as to promote the relative fairness of the social distribution. As early as in the report of the 15th National Congress of the Party, the Central Committee clearly pointed out: "adjust the excessive income, gradually improve the individual income tax system, adjust the consumption tax, levy inheritance tax and other taxes." Inheritance tax as a specific tax, its levy or not has become the focus of attention. In this paper, the basic concept, characteristics and functions of estate tax are investigated based on the reference of relevant literature, and the development of estate tax in the world and in China is reviewed. This paper briefly introduces the theoretical basis of estate tax and the related discussion on levying estate tax in China. Then it discusses that the realistic significance of levying estate tax in our country lies in adjusting the social distribution and easing the gap between the rich and the poor, and that our country also has the economic and social foundation conducive to the levying of inheritance tax, such as the emergence of the rich class and the increase of residents' income, etc. At the same time, it also analyzes the technical and social difficulties in levying estate tax. Then it analyzes and expounds the inheritance tax system abroad, and introduces the inheritance tax system of developed countries such as the United States, Britain, Japan and other developing countries, such as South Korea, Singapore, etc., by means of comparative analysis. By comparing the development history and system characteristics of inheritance tax in different types of countries, we hope to get some useful inspiration from it. Finally, on the basis of drawing lessons from the successful experience of foreign estate tax system, and combining with the specific conditions of our country, especially the present situation of our property and tax system, this paper makes a concrete analysis on the tax system design of levying inheritance tax in our country. The author holds that the mode of estate tax in our country can carry out the system of total estate tax and the combination of gift tax and individual income tax, and designs and conceive the tax elements, tax management and related measures of estate tax. Under the background that our country faces the problem of social equity, this paper makes a preliminary discussion on the issue of levying inheritance tax in our country, which is of practical significance and provides us with a new theoretical perspective and method on how to promote social justice by means of taxation.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F812.42
本文编号：2141823
[Abstract]:Tax is the main means of government participation in social redistribution. By perfecting the tax system, the government can use the lever of taxation to "distribute the social wealth twice", so as to promote the relative fairness of the social distribution. As early as in the report of the 15th National Congress of the Party, the Central Committee clearly pointed out: "adjust the excessive income, gradually improve the individual income tax system, adjust the consumption tax, levy inheritance tax and other taxes." Inheritance tax as a specific tax, its levy or not has become the focus of attention. In this paper, the basic concept, characteristics and functions of estate tax are investigated based on the reference of relevant literature, and the development of estate tax in the world and in China is reviewed. This paper briefly introduces the theoretical basis of estate tax and the related discussion on levying estate tax in China. Then it discusses that the realistic significance of levying estate tax in our country lies in adjusting the social distribution and easing the gap between the rich and the poor, and that our country also has the economic and social foundation conducive to the levying of inheritance tax, such as the emergence of the rich class and the increase of residents' income, etc. At the same time, it also analyzes the technical and social difficulties in levying estate tax. Then it analyzes and expounds the inheritance tax system abroad, and introduces the inheritance tax system of developed countries such as the United States, Britain, Japan and other developing countries, such as South Korea, Singapore, etc., by means of comparative analysis. By comparing the development history and system characteristics of inheritance tax in different types of countries, we hope to get some useful inspiration from it. Finally, on the basis of drawing lessons from the successful experience of foreign estate tax system, and combining with the specific conditions of our country, especially the present situation of our property and tax system, this paper makes a concrete analysis on the tax system design of levying inheritance tax in our country. The author holds that the mode of estate tax in our country can carry out the system of total estate tax and the combination of gift tax and individual income tax, and designs and conceive the tax elements, tax management and related measures of estate tax. Under the background that our country faces the problem of social equity, this paper makes a preliminary discussion on the issue of levying inheritance tax in our country, which is of practical significance and provides us with a new theoretical perspective and method on how to promote social justice by means of taxation.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F812.42
【引证文献】
相关硕士学位论文 前3条
1 朱元晓;浅析抗日战争时期民国遗产税法律制度[D];西南政法大学;2011年
2 陈雁峰;我国开征遗产税研究[D];安徽大学;2011年
3 刘岩松;我国开征遗产税基本法律问题研究[D];中国政法大学;2010年
，本文编号：2141823
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