淺析抗日戰(zhàn)爭時期民國遺產(chǎn)稅法律制度
發(fā)布時間：2018-07-20 20:48
【摘要】：從中華民國成立之初,軍政開支日益增多引發(fā)財政問題之時,就有人提出征收遺產(chǎn)稅的建議,再到之后遺產(chǎn)稅草案的不斷修正和討論,直到抗日戰(zhàn)爭時期,遺產(chǎn)稅暫行條例終于作為第一個遺產(chǎn)稅條例被確定下來,可以說抗日戰(zhàn)爭時期的遺產(chǎn)稅法律制度是我國近代史上遺產(chǎn)稅發(fā)展的最佳例證。本文介紹了遺產(chǎn)稅制度的立法演進(jìn)、理念淵源、歷史必然性和現(xiàn)實必然性,既從橫向角度對當(dāng)時各國遺產(chǎn)稅法律制度的發(fā)展情況進(jìn)行分析,又從縱向角度對民國初期遺產(chǎn)稅草案的提議到抗日戰(zhàn)爭時期遺產(chǎn)稅條例確定整個過程中遺產(chǎn)稅法律制度內(nèi)容的發(fā)展變化作出比較,并對抗戰(zhàn)時期遺產(chǎn)稅法律制度給予評價,最后提出了抗戰(zhàn)時期遺產(chǎn)稅法律制度對當(dāng)今開征遺產(chǎn)稅的啟迪,希望可以給當(dāng)今遺產(chǎn)稅立法提供寶貴的歷史經(jīng)驗。 本文共分為六個部分: 第一部分,引言。介紹了該選題的理論意義、實踐價值和相關(guān)資料收集情況,接著對國內(nèi)外遺產(chǎn)稅法律制度相關(guān)課題的研究成果進(jìn)行了簡要概述,最后闡述了本文的研究思路和研究方法,并分析了該選題在寫作過程中出現(xiàn)的困難、研究重點和創(chuàng)新之處。 第二部分,遺產(chǎn)稅法律制度概述。首先通過五種學(xué)說的介紹對遺產(chǎn)稅征收的理論依據(jù)進(jìn)行了說明,接著對遺產(chǎn)稅的價值進(jìn)行相應(yīng)闡述:遺產(chǎn)稅相對公平;遺產(chǎn)稅可以調(diào)劑民生;遺產(chǎn)稅在征收上不至于讓納稅人特別困難;遺產(chǎn)稅的征收和勞動價值觀相吻合。 第三部分,抗戰(zhàn)時期民國遺產(chǎn)稅法律制度的淵源與肇因。首先對民國時期遺產(chǎn)稅制度的立法演進(jìn)進(jìn)行闡述,從民國初期到抗日戰(zhàn)爭時期遺產(chǎn)稅條例的確定整個歷程進(jìn)行詳盡介紹,以便之后對抗戰(zhàn)時期遺產(chǎn)稅條例清晰的分析;接著對遺產(chǎn)稅法律制度征收的理念淵源包括均富理念和孫中山相關(guān)理論進(jìn)行介紹;最后對遺產(chǎn)稅法律制度征收的歷史必然性和對穩(wěn)定社會、經(jīng)濟(jì)的現(xiàn)實必要性進(jìn)行分析。 第四部分,抗日戰(zhàn)爭時期民國遺產(chǎn)稅法律制度的內(nèi)容。首先對納稅義務(wù)人、征稅范圍、減免與扣除項目進(jìn)行介紹,接著對當(dāng)時采行的稅制和稅率進(jìn)行了闡述,最后對遺產(chǎn)稅的征收程序包括遺產(chǎn)稅數(shù)額的計算方法、調(diào)查、復(fù)查及提起訴愿等救濟(jì)措施、遺產(chǎn)稅的繳納以及不繳納遺產(chǎn)稅的罰則都進(jìn)行了介紹,以便對當(dāng)時遺產(chǎn)稅的法律制度內(nèi)容有全面的了解。 第五部分,抗日戰(zhàn)爭時期民國遺產(chǎn)稅法律制度的評價。通過前一部分的介紹,從三個方面對遺產(chǎn)稅給予評價:首先,與當(dāng)時各國遺產(chǎn)稅法律制度發(fā)展的比較來看其與國際遺產(chǎn)稅發(fā)展趨勢的一致性;接著,從民國當(dāng)時遺產(chǎn)稅的發(fā)展和征收大環(huán)境來看遺產(chǎn)稅法律制度內(nèi)容設(shè)定的合理之處;最后,通過比較對該時期民國遺產(chǎn)稅法律制度的不足提出建議。 第六部分,抗日戰(zhàn)爭時期民國遺產(chǎn)稅對現(xiàn)在征收遺產(chǎn)稅的啟迪。主要對當(dāng)前遺產(chǎn)稅征收的必要性進(jìn)行分析:開征遺產(chǎn)稅是縮小貧富差距、平均社會財富的需要;開征遺產(chǎn)稅是完善我國稅收體制的需要;開征遺產(chǎn)稅是構(gòu)建和諧社會的需要。
[Abstract]:From the beginning of the founding of the Republic of China, when the increase of military and political expenditure caused financial problems, some people put forward a proposal to levy a heritage tax, and then the draft of the inheritance tax was constantly revised and discussed. Until the war of resistance against Japan, the Provisional Regulations on inheritance tax were finally determined as the first inheritance tax regulations, which could be said during the war of resistance against Japan. The legal system of the inheritance tax is the best example of the development of the inheritance tax in the modern history of China. This article introduces the legislative evolution, the concept origin, the historical inevitability and the realistic inevitability of the inheritance tax system. It not only analyzes the development of the legal system of the estate tax at that time from the horizontal point of view, but also analyzes the draft of the inheritance tax in the early period of the Republic of China from the vertical angle. It is proposed to make a comparison of the development and changes of the legal system of the inheritance tax during the period of the Anti Japanese War, and to evaluate the legal system of the inheritance tax in the period of the Anti Japanese War, and finally put forward the Enlightenment of the legal system of the inheritance tax on the levying of the inheritance tax in the period of the Anti Japanese war. Precious historical experience.
This article is divided into six parts:
The first part, introduction, introduces the theoretical significance, practical value and relevant data collection of the topic, and then briefly summarizes the research results of the domestic and foreign legal system related to the legal system of heritage tax, and finally expounds the research ideas and methods of this paper, and analyzes the difficulties that the topic appears in the process of writing, and the research is heavy. Points and innovations.
The second part, a summary of the legal system of the inheritance tax. First, it explains the theoretical basis of the collection of the inheritance tax through the introduction of the five doctrines, and then expounds the value of the inheritance tax: the inheritance tax is relatively fair; the inheritance tax can regulate the livelihood of the people; the inheritance tax is not particularly difficult for the taxpayers; the collection and labor of the inheritance tax The values of action coincide.
The third part, the origin and cause of the legal system of the legacies of the Republic of China during the period of the Anti Japanese war. First, the legislative evolution of the inheritance tax system in the period of the Republic of China was expounded. The whole course of the determination of the inheritance tax regulations during the period of the Republic of China to the war of resistance against Japan was introduced in detail so as to make a clear analysis of the inheritance tax regulations in the period of the Anti Japanese War; and then to the heritage. The origin of tax legal system collection includes the introduction of the concept of equal wealth and the related theories of Sun Zhongshan, the historical inevitability of the collection of the legal system of the inheritance tax and the analysis of the practical necessity of stabilizing the society and the economy.
The fourth part, the content of the legal system of the inheritance tax in the Republic of China during the Anti Japanese war. First, it introduces the taxpayers, the scope of tax collection, the deductions and deductions, and then expounds the tax and tax rate adopted at that time. Finally, the collection procedure of the inheritance tax includes the calculation method of the amount of the inheritance tax, the investigation, the reexamination and the prosecution and so on. Economic measures, the payment of inheritance tax and the penalties for not paying inheritance tax are introduced in order to have a comprehensive understanding of the legal system of estate tax at that time.
The fifth part, the evaluation of the legal system of the inheritance tax in the Republic of China during the Anti Japanese war. Through the introduction of the previous part, it evaluates the inheritance tax from three aspects. First, it is consistent with the development trend of the international heritage tax in comparison with the development of the legal system of the national heritage tax at that time; then, the development and expropriation of the inheritance tax at that time in the Republic of China Finally, by comparing the deficiencies of the legal system of the inheritance tax in the Republic of China, we put forward some suggestions.
The sixth part, the heritage tax of the Republic of China during the Anti Japanese war is an inspiration to the current collection of heritage tax. It mainly analyzes the necessity of the current collection of heritage tax: the Levy of heritage tax is the need to narrow the gap between the rich and the poor and the average social wealth; the Levy of heritage tax is the need to perfect our tax system; the Levy of heritage tax is the need for the construction of a harmonious society.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D929;D922.22
本文編號：2134731
[Abstract]:From the beginning of the founding of the Republic of China, when the increase of military and political expenditure caused financial problems, some people put forward a proposal to levy a heritage tax, and then the draft of the inheritance tax was constantly revised and discussed. Until the war of resistance against Japan, the Provisional Regulations on inheritance tax were finally determined as the first inheritance tax regulations, which could be said during the war of resistance against Japan. The legal system of the inheritance tax is the best example of the development of the inheritance tax in the modern history of China. This article introduces the legislative evolution, the concept origin, the historical inevitability and the realistic inevitability of the inheritance tax system. It not only analyzes the development of the legal system of the estate tax at that time from the horizontal point of view, but also analyzes the draft of the inheritance tax in the early period of the Republic of China from the vertical angle. It is proposed to make a comparison of the development and changes of the legal system of the inheritance tax during the period of the Anti Japanese War, and to evaluate the legal system of the inheritance tax in the period of the Anti Japanese War, and finally put forward the Enlightenment of the legal system of the inheritance tax on the levying of the inheritance tax in the period of the Anti Japanese war. Precious historical experience.
This article is divided into six parts:
The first part, introduction, introduces the theoretical significance, practical value and relevant data collection of the topic, and then briefly summarizes the research results of the domestic and foreign legal system related to the legal system of heritage tax, and finally expounds the research ideas and methods of this paper, and analyzes the difficulties that the topic appears in the process of writing, and the research is heavy. Points and innovations.
The second part, a summary of the legal system of the inheritance tax. First, it explains the theoretical basis of the collection of the inheritance tax through the introduction of the five doctrines, and then expounds the value of the inheritance tax: the inheritance tax is relatively fair; the inheritance tax can regulate the livelihood of the people; the inheritance tax is not particularly difficult for the taxpayers; the collection and labor of the inheritance tax The values of action coincide.
The third part, the origin and cause of the legal system of the legacies of the Republic of China during the period of the Anti Japanese war. First, the legislative evolution of the inheritance tax system in the period of the Republic of China was expounded. The whole course of the determination of the inheritance tax regulations during the period of the Republic of China to the war of resistance against Japan was introduced in detail so as to make a clear analysis of the inheritance tax regulations in the period of the Anti Japanese War; and then to the heritage. The origin of tax legal system collection includes the introduction of the concept of equal wealth and the related theories of Sun Zhongshan, the historical inevitability of the collection of the legal system of the inheritance tax and the analysis of the practical necessity of stabilizing the society and the economy.
The fourth part, the content of the legal system of the inheritance tax in the Republic of China during the Anti Japanese war. First, it introduces the taxpayers, the scope of tax collection, the deductions and deductions, and then expounds the tax and tax rate adopted at that time. Finally, the collection procedure of the inheritance tax includes the calculation method of the amount of the inheritance tax, the investigation, the reexamination and the prosecution and so on. Economic measures, the payment of inheritance tax and the penalties for not paying inheritance tax are introduced in order to have a comprehensive understanding of the legal system of estate tax at that time.
The fifth part, the evaluation of the legal system of the inheritance tax in the Republic of China during the Anti Japanese war. Through the introduction of the previous part, it evaluates the inheritance tax from three aspects. First, it is consistent with the development trend of the international heritage tax in comparison with the development of the legal system of the national heritage tax at that time; then, the development and expropriation of the inheritance tax at that time in the Republic of China Finally, by comparing the deficiencies of the legal system of the inheritance tax in the Republic of China, we put forward some suggestions.
The sixth part, the heritage tax of the Republic of China during the Anti Japanese war is an inspiration to the current collection of heritage tax. It mainly analyzes the necessity of the current collection of heritage tax: the Levy of heritage tax is the need to narrow the gap between the rich and the poor and the average social wealth; the Levy of heritage tax is the need to perfect our tax system; the Levy of heritage tax is the need for the construction of a harmonious society.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D929;D922.22
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