本文關(guān)鍵詞： 遺產(chǎn)稅制度 貧富差距 境外遺產(chǎn)稅　出處：《福州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國經(jīng)濟(jì)發(fā)展迅猛,居民收入水平不斷提高。在社會經(jīng)濟(jì)發(fā)展的同時,居民收入分配不均導(dǎo)致社會階層的收入差距不斷擴(kuò)大。貧富差距問題也日顯突出。在2003-2012年期間,我國居民收入的基尼系數(shù)超過了0.4的警戒線。這也反映出我國貧富差距問題已十分嚴(yán)重。而貧富差距的擴(kuò)大趨勢使公平問題將逐漸成為一個超越了經(jīng)濟(jì)層面的社會問題。對巨大財富的征稅是最直接,最有力的調(diào)控手段。遺產(chǎn)稅無疑是優(yōu)選的工具之一。遺產(chǎn)稅的開征有利于完善國家的稅收制度；有利于促進(jìn)社會公平；有利于適當(dāng)調(diào)節(jié)貧富差距；有利于慈善事業(yè)的發(fā)展；也有利于經(jīng)濟(jì)平穩(wěn)快速發(fā)展。本文采用了比較分析的研究方法,查閱相關(guān)文獻(xiàn)資料,介紹并分析境外遺產(chǎn)稅制度,為構(gòu)建我國遺產(chǎn)稅制度提供借鑒。文章分為五個部分。文章的引言部分,主要是對文章寫作背景以及意義的介紹。面對我國貧富差距的不斷擴(kuò)大的現(xiàn)狀,提出我國開征遺產(chǎn)稅的必要性和緊迫性。在這種背景下十八大報告中提出：中國社會主義前進(jìn)道路上的問題之一是城鄉(xiāng)區(qū)域差距和居民分配差距依然較大,社會矛盾明顯增多。同時指出必須堅持維護(hù)社會公平正義。第一章是關(guān)于遺產(chǎn)稅基本理論的概述。主要界定了遺產(chǎn)稅的內(nèi)涵與性質(zhì),介紹了遺產(chǎn)稅的歷史、遺產(chǎn)稅理論發(fā)展的過程、稅制模式以及遺產(chǎn)稅稅制基本要素。第二章是對境外遺產(chǎn)稅的存留發(fā)展分析。本章分析了美國時征時停遺產(chǎn)稅的實質(zhì)原因以及香港取消遺產(chǎn)稅的原因。由此而得出對我國遺產(chǎn)稅制度的啟示。第三章重點分析了當(dāng)前社會經(jīng)濟(jì)情況下中國開征遺產(chǎn)稅的必要性,結(jié)合境外的遺產(chǎn)稅制度的相關(guān)規(guī)定,提出我國遺產(chǎn)稅稅制模式,稅制要素設(shè)計和遺產(chǎn)稅征收程序的一個框架性的構(gòu)想。針對2010年頒布的《中華人民共和國遺產(chǎn)稅暫行條例(草案)》相關(guān)規(guī)定,本人提出相關(guān)的完善意見以及理由。在文章結(jié)語部分概括分析了遺產(chǎn)稅的基本原理,重點闡述了遺產(chǎn)稅理論學(xué)說以及遺產(chǎn)稅的依據(jù)�？偨Y(jié)全球范圍內(nèi)的遺產(chǎn)稅存廢問題的原因。在比較境外各國遺產(chǎn)稅稅制中得到的啟示的基礎(chǔ)上,從我國實際出發(fā),制定遺產(chǎn)稅法律。強調(diào)構(gòu)建遺產(chǎn)稅制度的重要性。在最后,闡述了本文的不足之處,并希望各位學(xué)者多多指教,也希望本文對遺產(chǎn)稅的構(gòu)建有些裨益。
[Abstract]:In recent years, the economy of our country has developed rapidly and the income level of the residents has been rising continuously. At the same time, the inequality of income distribution among the residents has led to the widening of the income gap among the social strata, and the gap between the rich and the poor has become increasingly prominent. In the period 2003-2012, The Gini coefficient of Chinese residents' income exceeds the warning line of 0.4. This also reflects the fact that the gap between the rich and the poor in China is already very serious. The widening trend of the gap between the rich and the poor will gradually make the issue of equity a society that goes beyond the economic level. The problem is that taxing huge wealth is the most direct, The most powerful means of regulation and control. Estate tax is undoubtedly one of the tools of preferential selection. The introduction of estate tax is conducive to the improvement of the national tax system, to promote social equity, to properly adjust the gap between rich and poor, to the development of philanthropy; It is also conducive to the steady and rapid development of the economy. This paper adopts comparative analysis research methods, looks up relevant literature, and introduces and analyzes the overseas estate tax system. The article is divided into five parts. The introduction of the article mainly introduces the background and significance of the article. In the face of the widening gap between the rich and the poor in China, the article is divided into five parts. The necessity and urgency of levying inheritance tax in China are put forward. In the context of the 18 reports, it is pointed out that one of the problems in China's socialist road forward is that the gap between urban and rural areas and the gap between residents' distribution is still large. At the same time, it is pointed out that we must uphold social fairness and justice. The first chapter is an overview of the basic theory of estate tax. It mainly defines the connotation and nature of estate tax, and introduces the history of estate tax. The process of the Development of inheritance tax Theory, The second chapter analyzes the existence and development of the overseas estate tax. This chapter analyzes the essential reasons of the withholding estate tax in the United States and the reason why the estate tax is abolished in Hong Kong. The third chapter focuses on the analysis of the necessity of levying inheritance tax in China under the current social and economic conditions. In combination with the relevant provisions of the overseas estate tax system, this paper puts forward the tax system model of our country's estate tax. A framework for the design of tax elements and the procedure for levying estate tax. In view of the relevant provisions of the Provisional regulations of the people's Republic of China on inheritance tax (draft) promulgated on 2010, In the conclusion of the article, I summarize and analyze the basic principle of estate tax. This paper mainly expounds the theory of estate tax and the basis of estate tax, summarizes the causes of the problem of estate tax in the whole world. On the basis of comparing the enlightenment obtained in the inheritance tax system of overseas countries, the author proceeds from the reality of our country. It emphasizes the importance of constructing the inheritance tax system. At last, it expounds the deficiency of this paper, and hopes that the scholars can give more advice, and also hope this paper will benefit the construction of the inheritance tax.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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