本文關(guān)鍵詞： 遺產(chǎn)稅 開征條件 稅制模式　出處：《中國地質(zhì)大學(xué)(北京)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：遺產(chǎn)稅是對(duì)被繼承人死亡時(shí)所遺留的財(cái)產(chǎn)課征的一種稅,因此在英國曾被稱為“死亡稅”。遺產(chǎn)稅是一個(gè)古老的稅種,早在古羅馬時(shí)期就有了遺產(chǎn)稅。近代意義上的遺產(chǎn)稅已經(jīng)有400多年的歷史。在現(xiàn)代西方發(fā)達(dá)資本主義國家,各國普遍開征了遺產(chǎn)稅。據(jù)統(tǒng)計(jì),世界上已有100多個(gè)國家和地區(qū)開征了遺產(chǎn)稅。我國關(guān)于遺產(chǎn)稅的開征問題也經(jīng)歷了長(zhǎng)期的討論,早在南京國民政府時(shí)期,遺產(chǎn)稅就已成為我國稅收管理的重要關(guān)注對(duì)象。近年來,我國無論在學(xué)術(shù)上還是在立法上,均對(duì)遺產(chǎn)稅的開征問題展開了激烈的討論,但時(shí)至今日,我國大陸地區(qū)仍然沒有實(shí)現(xiàn)遺產(chǎn)稅的開征。隨著社會(huì)經(jīng)濟(jì)的高速發(fā)展,貧富差距也日益擴(kuò)大,而在理論上具備調(diào)解貧富差距功能的遺產(chǎn)稅再次引起了人們的廣泛關(guān)注。在這一背景之下,是否有必要開征遺產(chǎn)稅,以及遺產(chǎn)稅的開征條件等成為亟待解決的問題。基于這一背景,本文對(duì)中國大陸地區(qū)遺產(chǎn)稅的開征條件問題展開研究。在分析遺產(chǎn)稅制度的起源及其對(duì)社會(huì)的作用的基礎(chǔ)之上,本文提出在我國開征遺產(chǎn)稅是必要的,也是可行的。在我國開征遺產(chǎn)稅,有利于抑制貧富懸殊,緩解社會(huì)分配不公,構(gòu)建和諧社會(huì),實(shí)現(xiàn)社會(huì)公平;有利于刺激納稅人生前消費(fèi),加快資金流轉(zhuǎn),挖掘經(jīng)濟(jì)增長(zhǎng)潛力;有利于完善我國稅制體系;有利于按照國際慣例處理涉外遺產(chǎn)問題,維護(hù)國家主權(quán)。同時(shí),遺產(chǎn)稅的開征削弱了非勞動(dòng)收入在收入總額中的比率,鼓勵(lì)人們用自己的雙手勤勞致富,并在一定程度上保證代際公平,同時(shí)可提升富裕階層的社會(huì)捐贈(zèng)責(zé)任,分擔(dān)政府的社會(huì)公共福利職能工作,對(duì)于社會(huì)和諧起到舉足輕重的作用。進(jìn)而本文采比較研究的方法,通過對(duì)域外關(guān)于遺產(chǎn)稅制度的稅制模式進(jìn)行比較分析,探索適合我國遺產(chǎn)稅構(gòu)建的稅制模式。同時(shí),在對(duì)域外遺產(chǎn)稅的開征條件進(jìn)行分析的基礎(chǔ)之上,分析在我國開征遺產(chǎn)稅的可行性,并為我國大陸地區(qū)遺產(chǎn)稅制度的構(gòu)建提出建議。
[Abstract]:Estate tax is a tax on the property left over by the deceased when the deceased dies, so it was once called the "death tax" in Britain. The estate tax is an ancient tax. As early as ancient Rome, there was estate tax. In the modern sense, inheritance tax has a history of more than 400 years. In modern western developed capitalist countries, all countries generally levy inheritance tax. According to statistics, More than 100 countries and regions in the world have imposed inheritance tax. The issue of levying estate tax in China has also undergone a long discussion, as early as the period of the Nanjing National Government. Inheritance tax has become an important object of concern in tax administration in China. In recent years, the issue of levying estate tax has been discussed intensively in both academic and legislative aspects in our country. With the rapid development of social economy, the gap between the rich and the poor is widening day by day. In theory, the estate tax, which has the function of mediating the gap between the rich and the poor, has once again aroused widespread concern. In this context, whether it is necessary to levy an estate tax, Based on this background, this paper studies the condition of levying estate tax in mainland China. On the basis of analyzing the origin of estate tax system and its effect on society, It is necessary and feasible to levy inheritance tax in our country. The levying of estate tax in our country will help to restrain the disparity between the rich and the poor, alleviate the unfair distribution of society, build a harmonious society and realize social equity. It is conducive to stimulating taxpayers' living consumption, speeding up the flow of funds and tapping the potential for economic growth; is conducive to improving our tax system; is conducive to handling foreign heritage issues in accordance with international practice; and to safeguarding national sovereignty. At the same time, The levy of the estate tax weakens the ratio of non-working income to total income, encourages people to work hard to get rich with their own hands and, to a certain extent, ensures intergenerational equity, while increasing the social donation responsibility of the wealthy. Sharing the public welfare function of the government plays an important role in social harmony. At the same time, on the basis of analyzing the conditions of levying estate tax, the feasibility of levying estate tax in our country is analyzed. And put forward suggestions for the construction of inheritance tax system in mainland China.
【學(xué)位授予單位】：中國地質(zhì)大學(xué)(北京)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.22

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本文編號(hào)：1511107