本文選題：遺產(chǎn)稅 + 遺贈動機��； 參考：《浙江財經(jīng)大學》2014年碩士論文

【摘要】：改革開放以來，我國在經(jīng)濟高速增長的同時，貧富差距也在不斷擴大,顯而易見的是基尼系數(shù)不斷攀升，雖然不同機構和學者對我國基尼系數(shù)進行測算的結果各不相同，但是都得出了一個相同的結論：我國基尼系數(shù)已經(jīng)突破了國際警戒線：0.4。針對對貧富差距的不斷擴大這一社會現(xiàn)象，我國政府也相應提出了多項收入調(diào)節(jié)政策，除了個人所得稅的改革外，遺產(chǎn)稅作為調(diào)節(jié)代際間收入傳遞的主要稅種也被列入了考慮范圍。據(jù)有證可考，我國在民國時期就曾經(jīng)開征過遺產(chǎn)稅，并且在新中國成立之后，也曾一度嘗試重新開征，但是由于各方面的原因，一直遲遲未能開征。其中一個重要的原因是開征遺產(chǎn)稅的條件以及論據(jù)不足。 國內(nèi)學者在研究遺產(chǎn)稅時大多停留在介紹國外開征遺產(chǎn)稅的經(jīng)驗以及介紹國外遺產(chǎn)稅制度上，而沒有從遺贈動機、公平效率的評價等方面論證我國應該開征遺產(chǎn)稅這一命題。因此在他們提出的關于在我國建立的遺產(chǎn)稅的相關制度的政策建議缺乏科學的依據(jù)，在很大程度上照搬了國外的遺產(chǎn)稅制度。 為此，本文首先通過介紹我國遺產(chǎn)稅的發(fā)展歷史，對我國遺產(chǎn)稅開征的背景進行研究，進而分析新中國成立以來為何遲遲未開征遺產(chǎn)稅的原因，在分析原因的基礎上，針對我國目前開征遺產(chǎn)稅的稅源條件、制度條件以及文化條件進行分析，本文認為我國已經(jīng)基本具備開征遺產(chǎn)稅的條件；其次，結合我國的具體國情，建立一個60期的世代交迭模型，在三個部門中（家庭、企業(yè)、政府）綜合考慮勞動技術異質(zhì)性、隨機死亡、三種不同遺贈動機、資本利得稅、所得類稅收、養(yǎng)老保險等因素，特別是在政府部門本文同時考慮了我國目前的稅收效率這一因素，，建立大樣本模擬經(jīng)濟體，形成適用于我國現(xiàn)實的遺產(chǎn)稅政策研究體系，進而觀察遺產(chǎn)稅稅率的變動對收入再分配以及社會總福利的影響，對我國是否適宜開征遺產(chǎn)稅進行定量研究,本文的模型同時考慮了遺產(chǎn)稅的公平和效率，在一定的稅收效率約束下討論遺產(chǎn)稅稅率的變動對收入再分配和社會總福利的影響；根據(jù)本文模型的研究結果表明在我國開征遺產(chǎn)稅能夠在一定上降低基尼系數(shù)以及提高社會總福利。 本文的主要研究結論表明，我國開征遺產(chǎn)稅能夠?qū)κ杖敕峙湫蜕鐣＠a(chǎn)生積極的影響。具體來說，本文認為應該從動態(tài)的視角來考察我國的遺產(chǎn)稅開征與否，盡管目前我國的征管水平和配套措施存在一定的不足，但從動態(tài)的角度看征管水平的提高和相關配套措施、制度的完善是一個循循漸進的過程。如果我國不開征遺產(chǎn)稅，那么稅務機關也就無法得到遺產(chǎn)稅征管的經(jīng)驗，也就很難建立相應的配套措施。反而是開征了遺產(chǎn)稅能夠促進我國征管水平的提高和相關配套措施的建設。而且，從我國開征遺產(chǎn)稅的歷史以及開征障礙的分析來看，我國目前已經(jīng)具備開征遺產(chǎn)稅的基本條件。再從本文的模擬實證分析結果來看，開征遺產(chǎn)稅不僅僅有利于調(diào)節(jié)我國的收入分配差距還有利于提高社會福利。本文模擬實證的結果表明當稅率在10%—15%之間時，基尼系數(shù)達到最小，社會總福利水平的變動量達到最大。
[Abstract]:Since the reform and opening up, the gap between the rich and the poor is expanding at the same time, the gap between the rich and the poor is expanding constantly. It is obvious that the Gene coefficient is rising constantly. Although the results of the measurement of the Gene coefficient in China are different from different institutions and scholars, the same conclusion has been drawn: the Gene coefficient in China has broken through the international vigilance. Line: in view of the social phenomenon that the gap between the rich and the poor continues to expand, our government has also put forward a number of income adjustment policies. In addition to the reform of personal income tax, the inheritance tax is also considered as the main tax to regulate intergenerational income transfer. The 0.4. has been taken into consideration in the period of the Republic of China. Tax production, and once the founding of new China, has also been tried again, but because of various reasons, has been slow to start the levy. One of the important reasons is the conditions for the Levy of inheritance tax and the lack of arguments.
The domestic scholars mostly stay on the experience of introducing the inheritance tax in foreign countries and introduce the system of foreign inheritance tax, but not from the motivation of bequest and the evaluation of fairness and efficiency in our country. Therefore, the relevant system of inheritance tax set up in our country has been put forward. The policy recommendations lack scientific basis and largely copy the inheritance tax system abroad.
For this reason, this article first introduces the history of the development of China's heritage tax, studies the background of the levying of heritage tax in China, and then analyzes the reasons why the inheritance tax has not been levying since the founding of new China. On the basis of the analysis of the reasons, the current tax source conditions, institutional conditions and cultural conditions are divided into our country. Analysis, this paper holds that China has the basic conditions for the Levy of inheritance tax. Secondly, combining with the specific national conditions of our country, a 60 period overlapping generation model is set up. In the three departments (family, enterprise, government), the heterogeneity of labor technology, random death, three different bequest motives, capital gains tax, income tax, pension insurance are considered. The factors such as such factors, especially in the government department, consider the current tax efficiency of our country at the same time, establish a large sample simulation economy, form a research system of heritage tax policy which is suitable for our country, and then observe the influence of the change of the tax rate on the redistribution of income and the general welfare of the society. The model of production tax is a quantitative study. The model of this paper also takes into account the fairness and efficiency of the inheritance tax, and the influence of the change of the tax rate on the income redistribution and the social welfare under certain tax efficiency constraints. Improve the general welfare of the society.
The main conclusions of this paper show that the Levy of inheritance tax in China can have a positive impact on the income distribution effect and social welfare effect. If our country does not levy the inheritance tax, the tax authorities can not get the experience of the inheritance tax collection and management, and it is difficult to establish the corresponding supporting measures. On the contrary, the levying of the inheritance tax can promote the improvement of the level of our country's collection and management. In addition, from the analysis of the history of levying the inheritance tax in China and the analysis of the opening obstacles, our country has already had the basic conditions for the Levy of inheritance tax. From the results of the simulation and analysis of this article, the Levy of heritage tax is not only conducive to the adjustment of the income distribution gap in China, but also to the improvement of social welfare. The simulation results show that when the tax rate is between 10% and 15%, the Gini coefficient reaches the minimum and the total social welfare level changes to the maximum.
【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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