本文選題：遺產(chǎn)稅　切入點：法律空白　出處：《河北大學》2015年碩士論文　論文類型：學位論文

【摘要】：遺產(chǎn)稅是一個歷史悠久的稅種,早在古埃及時期就已經(jīng)存在。近代的遺產(chǎn)稅制度最早出現(xiàn)于1598年的荷蘭,到目前為止,世界上已經(jīng)有一百多個國家正在實施或者曾經(jīng)實施過遺產(chǎn)稅制度。最初設立遺產(chǎn)稅制度時,各國的主要目的是都為戰(zhàn)爭籌措經(jīng)費,后來隨著經(jīng)濟的發(fā)展,國民收入差距不斷拉大,緩解貧富差距逐漸成了各國征收遺產(chǎn)稅的主要目的。我國古代并沒有遺產(chǎn)稅,直到中華民國成立以后,才逐漸將遺產(chǎn)稅提上議事日程,但由于種種原因,遺產(chǎn)稅征收的效果并不十分理想。新中國成立后,我國就提出了要設立遺產(chǎn)稅制度,但至今未能實現(xiàn)。隨著我國經(jīng)濟社會的不斷發(fā)展,特別是改革開放的不斷深入,人民生活水平有了很大提高,與此同時,人們的收入差距也日益擴大,甚至出現(xiàn)了兩極分化的局面,這不僅不利于我國經(jīng)濟的可持續(xù)發(fā)展,也為我國社會的安定與和諧埋下了隱患。作為緩解貧富差距的重要手段,遺產(chǎn)稅在我國越來越受關注,開征遺產(chǎn)稅的呼聲越來越高。目前,我國已經(jīng)具備了開征遺產(chǎn)稅的各項條件,只是還有一些遺產(chǎn)稅立法問題困擾著我們。在此背景下,本文將對我國遺產(chǎn)稅立法問題進行一定的研究,具體說來,包括引言、正文和結論三大部分。引言部分主要介紹的是選題背景、研究意義以及前人的研究成果,為正文部分做鋪墊。正文部分一共分為四章。第一章分析了遺產(chǎn)稅的基本理論,首先對遺產(chǎn)稅的概念和歷史演變進行了簡單介紹,解決什么是遺產(chǎn)稅的問題;然后分五個方面介紹了在我國開征遺產(chǎn)稅的必要性,解決為什么要征收遺產(chǎn)稅的問題;最后從五個方面說明了我國開征遺產(chǎn)稅的可行性,解決的是在我國能不能征收遺產(chǎn)稅的問題。第二章提出了我國遺產(chǎn)稅立法最大的問題便是立法缺失,尚未制定出《遺產(chǎn)稅法》,并且缺乏健全的法律體系和完善的配套制度。第三章對國外的三種遺產(chǎn)稅稅制模式進行了比較研究,并選取了美國、日本和意大利三個有代表性的國家,對他們各自的遺產(chǎn)稅法律制度進行分析,總結其經(jīng)驗教訓,從而得出對我國有益的啟示。第四章在吸收外國經(jīng)驗教訓的基礎上,結合我國的實際情況,針對我國遺產(chǎn)稅法律問題提出了相應的解決方案。首先提出了《遺產(chǎn)稅法》的立法構想,包括我國遺產(chǎn)稅的立法原則,遺產(chǎn)稅稅制模式的選擇并設計了具體的稅制要素,切實指導遺產(chǎn)稅的征收和管理;其次提出了要健全相關的法律體系;最后提出了要完善配套制度。結論部分梳理了全文的脈絡,并對未來進行了展望,提出雖然目前我國在遺產(chǎn)稅立法方面還面臨著一些問題,但我們一定能夠解決這些問題,建成有中國特色的遺產(chǎn)稅法律制度。
[Abstract]:Inheritance tax is a kind of tax with a long history, which existed as early as in ancient Egypt. The modern inheritance tax system first appeared in the Netherlands in 1598, so far, There are already more than 100 countries in the world that are implementing or have implemented the estate tax system. When the inheritance tax system was first established, the main purpose of each country was to finance the war, and later as the economy developed, The gap between national income has been widening and alleviating the gap between the rich and the poor has gradually become the main purpose of levying estate tax in various countries. There was no inheritance tax in ancient China until the founding of the Republic of China, and it was not gradually put on the agenda until the founding of the Republic of China. However, for various reasons, the effect of levying estate tax is not very ideal. After the founding of New China, our country proposed the establishment of inheritance tax system, but it has not been realized yet. With the development of our country's economy and society, In particular, with the continuous deepening of reform and opening up, the people's living standards have been greatly improved. At the same time, the income gap among people is also widening and even polarizing. This is not only detrimental to the sustainable development of our economy, As an important means of alleviating the gap between the rich and the poor, the estate tax has received more and more attention in our country, and the voice of levying the inheritance tax is getting higher and higher. At present, Our country already has all kinds of conditions for levying estate tax, but there are still some problems puzzling us. Under this background, this paper will do some research on the legislation of inheritance tax in our country, specifically, including the introduction. The introduction mainly introduces the background of the topic, the significance of the research and the previous research results. The text is divided into four chapters. The first chapter analyzes the basic theory of inheritance tax. Firstly, the concept and historical evolution of estate tax are briefly introduced, and the problem of what is estate tax is solved, then the necessity of levying estate tax in our country is introduced in five aspects, and the problem of why to levy estate tax is solved. Finally, it explains the feasibility of levying inheritance tax in our country from five aspects, and solves the problem of whether we can levy estate tax in our country. Chapter two puts forward that the biggest problem in legislation of inheritance tax in our country is the lack of legislation. The inheritance tax law has not been formulated yet, and it lacks a sound legal system and a complete supporting system. Chapter three makes a comparative study of the three foreign inheritance tax tax systems, and selects the United States. Three representative countries, Japan and Italy, analyze their respective legal systems of estate tax, sum up their experiences and lessons, and draw useful lessons for our country. Chapter 4th, on the basis of absorbing foreign experience and lessons, According to the actual situation of our country, this paper puts forward the corresponding solution to the legal problem of inheritance tax in our country. Firstly, it puts forward the legislative conception of the inheritance tax law, including the legislative principle of the inheritance tax in our country. The selection of inheritance tax system model and the design of specific elements of the tax system to guide the collection and management of inheritance tax. Finally, the author puts forward to perfect the supporting system. The conclusion part combs the context of the full text, and looks forward to the future, and points out that although there are still some problems in the legislation of inheritance tax in our country at present, we must be able to solve these problems. Build a legal system of inheritance tax with Chinese characteristics.
【學位授予單位】：河北大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.22

【參考文獻】

相關期刊論文 前10條

1 謝楓;;我國遺產(chǎn)稅制度構想:基于居民財產(chǎn)分布特點[J];財經(jīng)論叢;2014年02期

2 王潔若;;美國遺產(chǎn)稅制度及其對中國的啟示[J];財政監(jiān)督;2014年10期

3 封嘉怡;;開征遺產(chǎn)稅的利弊分析與建議[J];財會研究;2014年07期

4 張洪星;;淺析我國開征遺產(chǎn)稅對捐贈的激勵作用[J];商業(yè)文化(下半月);2012年05期

5 李伯僑;李廣舒;;論我國遺產(chǎn)稅開征的法律障礙[J];前沿;2012年22期

6 徐衛(wèi);;規(guī)避遺產(chǎn)稅的信托行為:否定抑或?qū)捜荨獙懺谖磥磉z產(chǎn)稅開征之前[J];上海財經(jīng)大學學報;2013年02期

7 朱軍;;我國開征遺產(chǎn)稅的可行性和現(xiàn)實路徑[J];稅務研究;2013年03期

8 劉北辰;;美國遺產(chǎn)稅對我國的啟示[J];稅收征納;2013年02期

9 賈康;;遺產(chǎn)稅的價值取向與其改革設計導向[J];稅務研究;2014年04期

10 白曉峰;;遺產(chǎn)稅立法的困境與路徑選擇[J];法學論壇;2014年03期

相關碩士學位論文 前3條

1 池英;我國遺產(chǎn)稅基本法律問題研究[D];吉林大學;2013年

2 張m，

本文編號：1558131