【摘要】： 稅收是政府參與社會再分配的主要手段。政府可以通過完善稅收制度,運(yùn)用稅收的杠桿對社會財(cái)富進(jìn)行“二次分配”,以促進(jìn)社會分配的相對公平。早在黨的十五大報(bào)告中,中央就明確提出:“調(diào)節(jié)過高收入,逐步完善個(gè)人所得稅制度,調(diào)整消費(fèi)稅,開征遺產(chǎn)稅等稅種。”遺產(chǎn)稅作為一個(gè)具體的稅種,其開征與否再度成為人們關(guān)注的焦點(diǎn)。 本文首先采用文獻(xiàn)研究方法,在參考相關(guān)文獻(xiàn)資料的基礎(chǔ)上,對遺產(chǎn)稅的基本概念、特征、功能等做了初步考察,回顧了遺產(chǎn)稅在世界及我國的發(fā)展歷程,簡要介紹了遺產(chǎn)稅課稅的理論依據(jù)和國內(nèi)對開征遺產(chǎn)稅的相關(guān)探討。然后論述了我國開征遺產(chǎn)稅的現(xiàn)實(shí)意義在于調(diào)節(jié)社會分配,緩和貧富差距;而我國也具備了有利于開征遺產(chǎn)稅的經(jīng)濟(jì)基礎(chǔ)和社會基礎(chǔ),如富人階層的出現(xiàn),居民收入的增加等;同時(shí)還分析了開征遺產(chǎn)稅所面臨的技術(shù)困難和社會困難。接著分析闡述了國外的遺產(chǎn)稅制度,采用比較分析的方法,重點(diǎn)介紹美國、英國、日本等發(fā)達(dá)國家以及韓國、新加坡等發(fā)展中國家的遺產(chǎn)稅制度,通過比較不同類型國家遺產(chǎn)稅的發(fā)展歷史和制度特點(diǎn),以圖從中獲得一些有益的啟發(fā)。最后,在借鑒國外遺產(chǎn)稅制度的成功經(jīng)驗(yàn)的基礎(chǔ)上,并結(jié)合我國具體國情特別是我國財(cái)稅體制的現(xiàn)況,就我國開征遺產(chǎn)稅的稅制設(shè)計(jì)展開了具體的分析,認(rèn)為我國的遺產(chǎn)稅模式可以實(shí)行總遺產(chǎn)稅制以及贈與稅并入個(gè)人所得稅合并征收的基本制度,并對遺產(chǎn)稅的課稅要素、稅收管理以及相關(guān)配套措施建設(shè)做出了設(shè)計(jì)和構(gòu)想。 在我國面臨社會公平問題的背景下,本文對我國開征遺產(chǎn)稅問題所做的初步探討,既具有現(xiàn)實(shí)意義,也為我們?nèi)绾瓮ㄟ^稅收手段促進(jìn)社會公平提供了新的理論視角和方法。
[Abstract]:Tax is the main means of government participation in social redistribution. By perfecting the tax system, the government can use the lever of taxation to "distribute the social wealth twice", so as to promote the relative fairness of the social distribution. As early as in the report of the 15th National Congress of the Party, the Central Committee clearly pointed out: "adjust the excessive income, gradually improve the individual income tax system, adjust the consumption tax, levy inheritance tax and other taxes." Inheritance tax as a specific tax, its levy or not has become the focus of attention. In this paper, the basic concept, characteristics and functions of estate tax are investigated based on the reference of relevant literature, and the development of estate tax in the world and in China is reviewed. This paper briefly introduces the theoretical basis of estate tax and the related discussion on levying estate tax in China. Then it discusses that the realistic significance of levying estate tax in our country lies in adjusting the social distribution and easing the gap between the rich and the poor, and that our country also has the economic and social foundation conducive to the levying of inheritance tax, such as the emergence of the rich class and the increase of residents' income, etc. At the same time, it also analyzes the technical and social difficulties in levying estate tax. Then it analyzes and expounds the inheritance tax system abroad, and introduces the inheritance tax system of developed countries such as the United States, Britain, Japan and other developing countries, such as South Korea, Singapore, etc., by means of comparative analysis. By comparing the development history and system characteristics of inheritance tax in different types of countries, we hope to get some useful inspiration from it. Finally, on the basis of drawing lessons from the successful experience of foreign estate tax system, and combining with the specific conditions of our country, especially the present situation of our property and tax system, this paper makes a concrete analysis on the tax system design of levying inheritance tax in our country. The author holds that the mode of estate tax in our country can carry out the system of total estate tax and the combination of gift tax and individual income tax, and designs and conceive the tax elements, tax management and related measures of estate tax. Under the background that our country faces the problem of social equity, this paper makes a preliminary discussion on the issue of levying inheritance tax in our country, which is of practical significance and provides us with a new theoretical perspective and method on how to promote social justice by means of taxation.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F812.42

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 朱元曉;淺析抗日戰(zhàn)爭時(shí)期民國遺產(chǎn)稅法律制度[D];西南政法大學(xué);2011年

2 陳雁峰;我國開征遺產(chǎn)稅研究[D];安徽大學(xué);2011年

3 劉巖松;我國開征遺產(chǎn)稅基本法律問題研究[D];中國政法大學(xué);2010年

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本文編號：2141823