【摘要】：中國近年來收入和財(cái)富差距不斷擴(kuò)大,社會(huì)普遍希望通過稅收促進(jìn)公平分配,政府也曾經(jīng)明確提出開征遺產(chǎn)稅,但是在實(shí)踐上并沒有得以突破。從構(gòu)建和諧社會(huì)和完善稅制體系的宏觀角度看,中國開征遺產(chǎn)稅應(yīng)是當(dāng)務(wù)之急。本文運(yùn)用系統(tǒng)思維中的動(dòng)態(tài)、協(xié)調(diào)觀點(diǎn),并結(jié)合國際實(shí)踐和中國的社會(huì)現(xiàn)實(shí),對我國遺產(chǎn)稅開征需要具備的稅制要素進(jìn)行分析,具體論述包括三大部分。第一部分為理論部分,首先對遺產(chǎn)稅的概念、制度類型、一般要素及其遵行的上位原則等基礎(chǔ)性理論進(jìn)行了闡述,在此基礎(chǔ)上運(yùn)用社會(huì)系統(tǒng)思維對遺產(chǎn)稅系統(tǒng)的內(nèi)外結(jié)構(gòu)、遺產(chǎn)稅系統(tǒng)的稅制要素作了說明,指出遺產(chǎn)稅制不同要素之間存在動(dòng)態(tài)的協(xié)調(diào)關(guān)系,同時(shí),也對傳統(tǒng)方法分析遺產(chǎn)稅要素的不足作了簡要分析。第二部分為現(xiàn)實(shí)考察,通過回顧我國遺產(chǎn)稅收制度的歷史發(fā)展?fàn)顩r、稅制要素現(xiàn)狀和日韓英三國的遺產(chǎn)稅制,對遺產(chǎn)稅要素在我國和其他國家的實(shí)際應(yīng)用經(jīng)驗(yàn)予以總結(jié),從實(shí)踐角度進(jìn)一步探討遺產(chǎn)稅系統(tǒng)稅制各要素的構(gòu)成與彼此關(guān)系。第三部分為建議部分,在前文基礎(chǔ)上對我國開征遺產(chǎn)稅的稅制要素構(gòu)建和完善提出建議。本文創(chuàng)新點(diǎn)有二,一是研究角度方面,首次運(yùn)用系統(tǒng)思維對遺產(chǎn)稅開征的稅制要素予以分析,雖然本人水平有限,分析過程和結(jié)果未必盡如人意,但畢竟是一種新的嘗試。二是對我國稅制要素的構(gòu)建提出系統(tǒng)性的建議,既包括整體原則性的要求,也包括具體的要素設(shè)計(jì)。整體性的基本原則包括公平合理的征稅依據(jù),不可或缺的配套稅制,漸進(jìn)完善的實(shí)施過程,對少數(shù)富人的激勵(lì)機(jī)制;具體的要素設(shè)計(jì)包括實(shí)行起征點(diǎn)較高的總遺產(chǎn)稅制模式、明確課稅對象與征稅范圍、合理規(guī)定減免事項(xiàng)、實(shí)行彈性超額累進(jìn)稅率、強(qiáng)化征收監(jiān)管等。這些建議都強(qiáng)調(diào)了政策制定與現(xiàn)實(shí)條件的協(xié)調(diào)。
[Abstract]:In recent years, the gap between income and wealth in China has been widening, the society generally hopes to promote fair distribution through taxation, and the government has explicitly proposed levying inheritance tax, but it has not been broken through in practice. From the macro point of view of constructing a harmonious society and perfecting the tax system, it is urgent for China to levy inheritance tax. In this paper, the author uses the dynamic thinking in the system, coordinates the viewpoint, unifies the international practice and the Chinese social reality, carries on the analysis to our country inheritance tax collection need to have the tax system essential factor, the concrete elaboration includes three parts. The first part is the theoretical part. Firstly, it expounds the basic theory of estate tax, such as the concept, the type of system, the general elements and the upper principle of the inheritance tax. On this basis, it applies the social system thinking to the internal and external structure of the estate tax system. The elements of the tax system of the estate tax system are explained, and the dynamic coordination relationship among the different elements of the estate tax system is pointed out. At the same time, the deficiency of the traditional method of analyzing the elements of the estate tax system is also briefly analyzed. The second part is the realistic investigation, through reviewing the historical development of our country's heritage tax system, the present situation of the tax system elements and the inheritance tax system of the three countries of Han Ying, the author summarizes the practical application experience of the inheritance tax elements in our country and other countries. From the point of view of practice, the composition and relationship of the elements of the tax system of estate tax system are further discussed. The third part is the suggestion part. On the basis of the above, the author puts forward some suggestions on the construction and perfection of the tax system elements of levying inheritance tax in our country. There are two innovative points in this paper. One is to use systematic thinking to analyze the tax elements of the levying of estate tax for the first time. Although my level is limited and the analysis process and result may not be satisfactory, it is a new attempt after all. The second is to put forward systematic suggestions on the construction of tax system elements in our country, including the requirements of principle as well as the design of specific elements. The overall basic principles include fair and reasonable tax basis, indispensable supporting tax system, gradual and perfect implementation process, incentive mechanism for a few rich people; The design of specific elements includes the implementation of a higher starting point of the general estate tax system model, clear tax object and scope of taxation, reasonable provisions for relief, the implementation of elastic excess progressive tax rate, strengthen the collection and supervision, and so on. These suggestions emphasize the coordination of policy-making and practical conditions.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F812.42

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