本文選題：遺產(chǎn)稅 + 社會(huì)公平��； 參考：《鄭州大學(xué)》2006年碩士論文

【摘要】：遺產(chǎn)稅是以財(cái)產(chǎn)所有者死亡時(shí)遺留的財(cái)產(chǎn)為課征對(duì)象課征的稅，，屬于財(cái)產(chǎn)稅。從遺產(chǎn)稅一般原理入手，論述了課征遺產(chǎn)稅的理論依據(jù)并對(duì)遺產(chǎn)稅的功能進(jìn)行了分析，遺產(chǎn)稅具有調(diào)解社會(huì)分配不公、抑制社會(huì)浪費(fèi)、平衡納稅人心理、引導(dǎo)公益捐贈(zèng)、補(bǔ)征逃漏稅款、增加財(cái)政收入等功能受到普遍重視，目前世界上已有100多個(gè)國(guó)家和地區(qū)開(kāi)征遺產(chǎn)稅。遺產(chǎn)稅已成為西方法律體系中不可缺少的一個(gè)法律部門，連接著經(jīng)濟(jì)法，民法和社會(huì)分配制度。政府利用“國(guó)家之手”來(lái)對(duì)社會(huì)資源進(jìn)行再分配，抑制貧富懸殊，實(shí)現(xiàn)收入分配公平，彰顯其社會(huì)責(zé)任本位思想。 在中國(guó)開(kāi)征遺產(chǎn)稅的必要性與可行性研究中，論述了開(kāi)征遺產(chǎn)稅的經(jīng)濟(jì)條件：改革開(kāi)放20多年來(lái)，伴隨著經(jīng)濟(jì)的持續(xù)高速增長(zhǎng)和分配制度的改革，少數(shù)人私有財(cái)產(chǎn)大規(guī)模聚集，形成了一個(gè)高收入階層。隨之而來(lái)的收入分配差距過(guò)大、兩極分化等社會(huì)問(wèn)題已經(jīng)嚴(yán)重制約著“共同富裕”目標(biāo)的實(shí)現(xiàn)，收入分配差距過(guò)大已成為影響中國(guó)小康進(jìn)程的十大焦點(diǎn)問(wèn)題之一。根據(jù)世界銀行2005年發(fā)展報(bào)告，中國(guó)基尼系數(shù)已達(dá)到了0.447，已經(jīng)接近某些社會(huì)分化嚴(yán)重，經(jīng)濟(jì)增長(zhǎng)停滯的拉美和非洲國(guó)家的水平。針對(duì)我國(guó)經(jīng)濟(jì)發(fā)展和收入分配現(xiàn)狀，運(yùn)用庫(kù)茲涅茨倒U理論分析、預(yù)測(cè)了我國(guó)收入分配狀況變化的趨勢(shì)，指出針對(duì)富人征收的遺產(chǎn)稅，是縮小收入差距的重要手段之一。中國(guó)開(kāi)征遺產(chǎn)稅的法律環(huán)境也初步具備：《憲法》、《民法通則》、《繼承法》、《婚姻法》等一系列法律法規(guī)對(duì)公民個(gè)人財(cái)產(chǎn)權(quán)的確認(rèn)，遺產(chǎn)繼承的合法性，遺產(chǎn)的確認(rèn)、分割、征管程序、法律責(zé)任等問(wèn)題都做了較為明確、具體的規(guī)定。但相關(guān)征管配套制度仍是開(kāi)征遺產(chǎn)稅的薄弱環(huán)節(jié)，還需進(jìn)一步完善。中國(guó)開(kāi)征遺產(chǎn)稅的現(xiàn)實(shí)意義：有利于抑制貧富懸殊，緩解社會(huì)分配不公，構(gòu)建和諧社會(huì)，實(shí)現(xiàn)社會(huì)公平；有利于刺激納稅人生前消費(fèi)，擴(kuò)大內(nèi)需，加快資金流轉(zhuǎn)，挖掘經(jīng)濟(jì)增長(zhǎng)潛力；有利于完善我國(guó)稅制體系；有利于按照國(guó)際慣例處理涉外遺產(chǎn)問(wèn)題，維護(hù)國(guó)家主權(quán)。同時(shí)，遺產(chǎn)稅的開(kāi)征削弱了非勞動(dòng)收入在收入總額中的比率，鼓勵(lì)人們用自己的雙手勤勞致富。在論證是否需要開(kāi)征遺產(chǎn)稅來(lái)調(diào)解社會(huì)分配不公的問(wèn)題時(shí)，運(yùn)用了一些經(jīng)濟(jì)學(xué)的分析方法，如公認(rèn)的基尼系數(shù)理論及著名的“倒U曲線”理論，力求論證方法創(chuàng)新。
[Abstract]:Estate tax is a property tax levied on the property left over from the death of the property owner. Starting with the general principle of estate tax, this paper discusses the theoretical basis of levying estate tax and analyzes the function of estate tax. The estate tax can mediate social unfair distribution, restrain social waste, balance taxpayers' psychology and guide public welfare donation. More than 100 countries and regions in the world have paid more attention to the functions of tax evasion and revenue increase. Inheritance tax has become an indispensable legal department in the western legal system, connecting economic law, civil law and social distribution system. The government makes use of "the hand of the country" to redistribute the social resources, restrain the disparity between the rich and the poor, realize the fair distribution of income, and highlight its social responsibility standard thought. In the study of the necessity and feasibility of levying inheritance tax in China, this paper discusses the economic conditions of levying inheritance tax: during the past 20 years of reform and opening up, with the continuous and high growth of economy and the reform of distribution system, the private property of a few people has gathered on a large scale. The formation of a high income class. The following social problems, such as too large income distribution gap and polarization, have seriously restricted the realization of the goal of "common prosperity", and the excessive income distribution gap has become one of the ten focal issues affecting the process of well-off society in China. According to the 2005 World Bank Development report, China's Gini coefficient has reached 0.447, which is close to the level of some countries in Latin America and Africa where social divisions are severe and economic growth is stagnant. According to the current situation of economic development and income distribution in our country, this paper uses Kuznets' inverted U theory to predict the trend of the change of income distribution in China, and points out that the inheritance tax levied against the rich is one of the important means to narrow the income gap. The legal environment for levying inheritance tax in China is also preliminarily available: the Constitution, the General principles of Civil Law, the inheritance Law, the Marriage Law, and a series of laws and regulations on the recognition of the individual property rights of citizens, the legitimacy of inheritance, the recognition, division, collection and administration of inheritance, Legal liability and other issues have been made more clear, specific provisions. However, the related collection and management system is still the weak link of levying estate tax, which needs further improvement. The realistic significance of levying the inheritance tax in China is: it will help to curb the disparity between the rich and the poor, ease the unfair distribution of the society, build a harmonious society, and achieve social fairness; it will be conducive to stimulating taxpayers' living consumption, expanding domestic demand, and speeding up the flow of funds. To tap the potential of economic growth, to perfect China's tax system, to handle foreign heritage issues in accordance with international practice, and to safeguard national sovereignty. At the same time, the imposition of estate tax weakened the ratio of non-working income to total income and encouraged people to use their hands to become rich. In order to prove whether it is necessary to levy inheritance tax to mediate the unfair distribution of society, some economic analytical methods, such as the accepted Gini coefficient theory and the famous "inverted U curve" theory, are used to try to innovate the demonstration method.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：D922.22

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 周馨路;保險(xiǎn)金作為遺產(chǎn)的法律問(wèn)題研究[D];華東政法大學(xué);2010年

2 李哲漫;關(guān)于我國(guó)開(kāi)征遺產(chǎn)稅的立法問(wèn)題研究[D];暨南大學(xué);2011年

3 馬家欣;我國(guó)開(kāi)征遺產(chǎn)稅的立法問(wèn)題研究[D];中央民族大學(xué);2010年

本文編號(hào)：1847716