本文選題：遺產(chǎn)　切入點：遺產(chǎn)稅　出處：《蘇州大學》2003年碩士論文

【摘要】： 遺產(chǎn)稅是對公民死亡時遺留的財產(chǎn)課征的稅收。開征遺產(chǎn)稅是我國目前理論界和實務界探討的熱點，而遺產(chǎn)稅立法是開征遺產(chǎn)稅的前提。本文擬就遺產(chǎn)稅立法中的若干問題進行探討。 本文共分四章。 第一章首先對遺產(chǎn)稅的歷史沿革進行考察，然后分別從經(jīng)濟和法律的角度，探討開征遺產(chǎn)稅的作用。 第二章對開征遺產(chǎn)稅的理論依據(jù)進行探討。筆者以為，必須從社會政策出發(fā)探尋開征遺產(chǎn)稅的理論依據(jù)。公平與效率應當是我們制定社會政策和立法的根本出發(fā)點和歸屬。因而，公平與效率理應是開征遺產(chǎn)稅的主要理論依據(jù)。 第三章著重討論我國遺產(chǎn)稅立法存在的難題。對如何確定遺產(chǎn)的范圍、選擇什么樣的稅制模式、如何評估遺產(chǎn)價值、怎樣確定遺產(chǎn)稅的起征點及其稅率以及如何確定納稅期限、地點和方式等問題進行了詳細的探討。 第四章主要討論遺產(chǎn)稅的規(guī)避形式以及預防辦法。通過贈與的手段規(guī)避遺產(chǎn)稅是逃稅的主要方式，，因而在我國遺產(chǎn)稅立法中，必須同時規(guī)定開征贈與稅。
[Abstract]:The inheritance tax is a kind of tax on property after citizen ' s death . The inheritance tax is a hot spot in our country ' s current theoretical and practical circles , and the inheritance tax legislation is the precondition for the opening of the estate tax . This article intends to discuss several problems in the legislation of estate tax .









This article is divided into four chapters .









In the first chapter , the historical evolution of the estate duty is examined firstly , then the function of the inheritance tax is discussed from the angle of economy and law , respectively .









In the second chapter , the theoretical basis of the inheritance tax is discussed . The author thinks that it is necessary to explore the theoretical basis of the inheritance tax from the social policy . The fairness and efficiency should be the fundamental starting point and the attribution of our social policy and legislation . Therefore , the fairness and efficiency should be the main theoretical basis for the exploitation of the estate tax .









The third chapter focuses on the difficulties in the legislation of our country ' s estate tax . How to determine the scope of the estate , how to choose the pattern of tax system , how to evaluate the value of heritage , how to determine the starting point of estate tax and its tax rate , and how to determine the time , place and mode of inheritance tax are discussed in detail .









The fourth chapter mainly discusses the form of avoidance of estate tax and the prevention measures . By giving away the means of giving away the inheritance tax is the main way of tax evasion , in our country ' s estate tax legislation , it is necessary to stipulate the tax on tax payment .

【學位授予單位】：蘇州大學
【學位級別】：碩士
【學位授予年份】：2003
【分類號】：D922.22

【引證文獻】

相關(guān)期刊論文 前1條

1 劉夢巖,馬長海;我國遺產(chǎn)稅開征依據(jù)探析[J];經(jīng)濟師;2005年05期

相關(guān)碩士學位論文 前4條

1 李哲漫;關(guān)于我國開征遺產(chǎn)稅的立法問題研究[D];暨南大學;2011年

2 曹一鳴;我國遺產(chǎn)稅立法問題研究[D];中國政法大學;2006年

3 何健新;試論我國遺產(chǎn)稅法律制度的構(gòu)建[D];華東政法大學;2007年

4 陳曉潔;我國遺產(chǎn)稅立法問題研究[D];西南財經(jīng)大學;2008年

本文編號：1699282