我国遗产税立法问题研究

发布时间：2018-03-02 21:29

本文选题：遗产税　切入点：法律空白　出处：《河北大学》2015年硕士论文　论文类型：学位论文

【摘要】：遗产税是一个历史悠久的税种,早在古埃及时期就已经存在。近代的遗产税制度最早出现于1598年的荷兰,到目前为止,世界上已经有一百多个国家正在实施或者曾经实施过遗产税制度。最初设立遗产税制度时,各国的主要目的是都为战争筹措经费,后来随着经济的发展,国民收入差距不断拉大,缓解贫富差距逐渐成了各国征收遗产税的主要目的。我国古代并没有遗产税,直到中华民国成立以后,才逐渐将遗产税提上议事日程,但由于种种原因,遗产税征收的效果并不十分理想。新中国成立后,我国就提出了要设立遗产税制度,但至今未能实现。随着我国经济社会的不断发展,特别是改革开放的不断深入,人民生活水平有了很大提高,与此同时,人们的收入差距也日益扩大,甚至出现了两极分化的局面,这不仅不利于我国经济的可持续发展,也为我国社会的安定与和谐埋下了隐患。作为缓解贫富差距的重要手段,遗产税在我国越来越受关注,开征遗产税的呼声越来越高。目前,我国已经具备了开征遗产税的各项条件,只是还有一些遗产税立法问题困扰着我们。在此背景下,本文将对我国遗产税立法问题进行一定的研究,具体说来,包括引言、正文和结论三大部分。引言部分主要介绍的是选题背景、研究意义以及前人的研究成果,为正文部分做铺垫。正文部分一共分为四章。第一章分析了遗产税的基本理论,首先对遗产税的概念和历史演变进行了简单介绍,解决什么是遗产税的问题;然后分五个方面介绍了在我国开征遗产税的必要性,解决为什么要征收遗产税的问题;最后从五个方面说明了我国开征遗产税的可行性,解决的是在我国能不能征收遗产税的问题。第二章提出了我国遗产税立法最大的问题便是立法缺失,尚未制定出《遗产税法》,并且缺乏健全的法律体系和完善的配套制度。第三章对国外的三种遗产税税制模式进行了比较研究,并选取了美国、日本和意大利三个有代表性的国家,对他们各自的遗产税法律制度进行分析,总结其经验教训,从而得出对我国有益的启示。第四章在吸收外国经验教训的基础上,结合我国的实际情况,针对我国遗产税法律问题提出了相应的解决方案。首先提出了《遗产税法》的立法构想,包括我国遗产税的立法原则,遗产税税制模式的选择并设计了具体的税制要素,切实指导遗产税的征收和管理;其次提出了要健全相关的法律体系;最后提出了要完善配套制度。结论部分梳理了全文的脉络,并对未来进行了展望,提出虽然目前我国在遗产税立法方面还面临着一些问题,但我们一定能够解决这些问题,建成有中国特色的遗产税法律制度。
[Abstract]:Inheritance tax is a kind of tax with a long history, which existed as early as in ancient Egypt. The modern inheritance tax system first appeared in the Netherlands in 1598, so far, There are already more than 100 countries in the world that are implementing or have implemented the estate tax system. When the inheritance tax system was first established, the main purpose of each country was to finance the war, and later as the economy developed, The gap between national income has been widening and alleviating the gap between the rich and the poor has gradually become the main purpose of levying estate tax in various countries. There was no inheritance tax in ancient China until the founding of the Republic of China, and it was not gradually put on the agenda until the founding of the Republic of China. However, for various reasons, the effect of levying estate tax is not very ideal. After the founding of New China, our country proposed the establishment of inheritance tax system, but it has not been realized yet. With the development of our country's economy and society, In particular, with the continuous deepening of reform and opening up, the people's living standards have been greatly improved. At the same time, the income gap among people is also widening and even polarizing. This is not only detrimental to the sustainable development of our economy, As an important means of alleviating the gap between the rich and the poor, the estate tax has received more and more attention in our country, and the voice of levying the inheritance tax is getting higher and higher. At present, Our country already has all kinds of conditions for levying estate tax, but there are still some problems puzzling us. Under this background, this paper will do some research on the legislation of inheritance tax in our country, specifically, including the introduction. The introduction mainly introduces the background of the topic, the significance of the research and the previous research results. The text is divided into four chapters. The first chapter analyzes the basic theory of inheritance tax. Firstly, the concept and historical evolution of estate tax are briefly introduced, and the problem of what is estate tax is solved, then the necessity of levying estate tax in our country is introduced in five aspects, and the problem of why to levy estate tax is solved. Finally, it explains the feasibility of levying inheritance tax in our country from five aspects, and solves the problem of whether we can levy estate tax in our country. Chapter two puts forward that the biggest problem in legislation of inheritance tax in our country is the lack of legislation. The inheritance tax law has not been formulated yet, and it lacks a sound legal system and a complete supporting system. Chapter three makes a comparative study of the three foreign inheritance tax tax systems, and selects the United States. Three representative countries, Japan and Italy, analyze their respective legal systems of estate tax, sum up their experiences and lessons, and draw useful lessons for our country. Chapter 4th, on the basis of absorbing foreign experience and lessons, According to the actual situation of our country, this paper puts forward the corresponding solution to the legal problem of inheritance tax in our country. Firstly, it puts forward the legislative conception of the inheritance tax law, including the legislative principle of the inheritance tax in our country. The selection of inheritance tax system model and the design of specific elements of the tax system to guide the collection and management of inheritance tax. Finally, the author puts forward to perfect the supporting system. The conclusion part combs the context of the full text, and looks forward to the future, and points out that although there are still some problems in the legislation of inheritance tax in our country at present, we must be able to solve these problems. Build a legal system of inheritance tax with Chinese characteristics.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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