【摘要】：貧富差距問(wèn)題,已經(jīng)成為了我國(guó)經(jīng)濟(jì)轉(zhuǎn)型、深化改革和社會(huì)穩(wěn)定中最為尖銳的矛盾。而遺產(chǎn)稅作為調(diào)節(jié)收入分配的重要稅種受到了各界的關(guān)注。2013年,國(guó)務(wù)院《關(guān)于深化收入分配制度改革的若干意見》指出,要“加快健全再分配調(diào)節(jié)機(jī)制,適時(shí)開征遺產(chǎn)稅”。然而,就我國(guó)是否已具備開征遺產(chǎn)稅的條件及開征后對(duì)我國(guó)收入分配有多大的影響,各界仍沒(méi)有達(dá)成普遍的共識(shí)。因此,在理論分析遺產(chǎn)稅效應(yīng)的基礎(chǔ)上,結(jié)合我國(guó)現(xiàn)狀,實(shí)證研究遺產(chǎn)稅的收入分配效應(yīng)顯得十分必要。本文首先系統(tǒng)的梳理了國(guó)內(nèi)外研究遺產(chǎn)稅效應(yīng)的相關(guān)文獻(xiàn),闡明了遺產(chǎn)稅的經(jīng)濟(jì)效應(yīng)和社會(huì)效應(yīng)。從經(jīng)濟(jì)效應(yīng)角度來(lái)看,遺產(chǎn)稅通過(guò)影響居民的消費(fèi)和儲(chǔ)蓄、勞動(dòng)供給來(lái)改變收入分配格局,同時(shí)遺產(chǎn)稅還會(huì)對(duì)社會(huì)的資產(chǎn)構(gòu)成和家族企業(yè)的發(fā)展產(chǎn)生影響。從社會(huì)效應(yīng)角度來(lái)看,遺產(chǎn)稅能夠有效改善收入分配不公現(xiàn)象,促進(jìn)社會(huì)公益事業(yè)的發(fā)展。同時(shí),它也充當(dāng)社會(huì)負(fù)面情緒的排氣孔,維護(hù)社會(huì)穩(wěn)定。其次,通過(guò)對(duì)遺產(chǎn)稅發(fā)展的國(guó)際趨勢(shì)和我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展的現(xiàn)狀分析后得出,我國(guó)已經(jīng)具備開征遺產(chǎn)稅的初步條件。在此基礎(chǔ)上,利用城鎮(zhèn)居民收入等數(shù)據(jù),構(gòu)建了一個(gè)測(cè)算遺產(chǎn)稅前、稅后基尼系數(shù)變化量的實(shí)證模型。實(shí)證分析發(fā)現(xiàn),我國(guó)開征遺產(chǎn)稅會(huì)使基尼系數(shù)變小,遺產(chǎn)稅具有調(diào)節(jié)收入分配的正效應(yīng),我國(guó)應(yīng)該適時(shí)開征遺產(chǎn)稅。值得注意的是,在實(shí)證過(guò)程中,獲取用于測(cè)算稅后基尼系數(shù)的相關(guān)數(shù)據(jù)是實(shí)證的關(guān)鍵步驟和難點(diǎn)所在。因此,本文在一定的假設(shè)條件下對(duì)我國(guó)開征遺產(chǎn)稅后的稅額規(guī)模進(jìn)行了估測(cè),再用測(cè)得的遺產(chǎn)稅稅額去調(diào)整測(cè)算稅前基尼系數(shù)的源數(shù)據(jù),從而得到用于測(cè)算稅后基尼系數(shù)的相關(guān)數(shù)據(jù)。最后,在理論分析和實(shí)證分析的基礎(chǔ)上,從稅制模式選擇、與贈(zèng)與稅的配合、稅制要素設(shè)計(jì)和配套措施等四方面對(duì)我國(guó)遺產(chǎn)稅制度設(shè)計(jì)提出了具體的政策建議。其中,在免征額的設(shè)計(jì)中,構(gòu)建了我國(guó)高凈值人群財(cái)富和目標(biāo)征稅范圍的數(shù)量關(guān)系,以期保證免征額的合理性。
[Abstract]:The gap between rich and poor has become the sharpest contradiction in China's economic transformation, deepening reform and social stability. In 2013, the State Council's opinions on deepening the reform of the income distribution system pointed out that it is necessary to "speed up and improve the mechanism of redistribution regulation and levy inheritance tax at the right time." However, there is still no general consensus on whether China already has the conditions for levying estate tax and how much influence it will have on the income distribution of our country after the levy. Therefore, on the basis of theoretical analysis of the effect of estate tax, combining with the current situation in China, it is necessary to study the income distribution effect of estate tax empirically. Firstly, this paper systematically combs the domestic and foreign literature on the effect of estate tax, and clarifies the economic and social effects of estate tax. From the point of view of economic effect, estate tax changes the pattern of income distribution by influencing residents' consumption and savings, and labor supply. At the same time, estate tax will also have an impact on the composition of social assets and the development of family enterprises. From the point of view of social effect, estate tax can effectively improve the unfair distribution of income and promote the development of social welfare. At the same time, it also acts as the exhaust of negative social emotions, maintaining social stability. Secondly, by analyzing the international trend of the development of estate tax and the present situation of our country's economic and social development, it is concluded that our country already has the preliminary conditions for levying the inheritance tax. On this basis, using the data of urban residents' income, an empirical model is constructed to measure the change of Gini coefficient before the estate tax. The empirical analysis shows that the levy of estate tax in China will make the Gini coefficient smaller and the inheritance tax has the positive effect of regulating income distribution. It is worth noting that obtaining relevant data for calculating the Gini coefficient after tax is the key step and difficulty in the empirical process. Therefore, under certain hypothetical conditions, this paper estimates the scale of tax after levying estate tax in China, and then adjusts the source data of calculating Gini coefficient before tax with the amount of estate tax measured. Thus, the relevant data used to measure the Gini coefficient after tax are obtained. Finally, on the basis of theoretical analysis and empirical analysis, this paper puts forward specific policy recommendations on the design of inheritance tax system in China from four aspects: the choice of tax system mode, the cooperation with gift tax, the design of tax system elements and supporting measures. In order to ensure the rationality of the exemption, the quantitative relationship between the wealth of the high net worth group and the target tax range is constructed in the design of the exemption.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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