發(fā)布時間：2018-04-14 14:01

  本文選題：西方 + 財產(chǎn)稅　； 參考：《華東政法大學(xué)》2014年碩士論文

【摘要】：從國際上看，財產(chǎn)稅是人類歷史上最早的稅種，它伴隨著私有制的出現(xiàn)和國家的產(chǎn)生而產(chǎn)生。最早的財產(chǎn)稅可以追溯到六千多年前的兩河流域（今伊拉克境內(nèi)），當(dāng)時財產(chǎn)稅的征稅對象為居民的食物。四千多年前，古埃及法老胡夫遠(yuǎn)征西奈半島時開征了遺產(chǎn)稅，直接用作軍事費(fèi)用支出。在漫長的西方社會發(fā)展史上，從奴隸社會到封建社會，最終過渡到資本主義社會，財產(chǎn)稅一直占據(jù)著西方國家政府最主要的收入來源。與其他制度一樣，財產(chǎn)稅法律制度的產(chǎn)生與演變不僅受到社會生產(chǎn)力及經(jīng)濟(jì)基礎(chǔ)的約束，而且與一國的政治、經(jīng)濟(jì)思想有著千絲萬縷的關(guān)系。從稅種產(chǎn)生的時間順序來說，西方財產(chǎn)稅的歷史發(fā)展過程大致是土地稅、房產(chǎn)稅（土地改良物稅）、遺產(chǎn)及贈與稅。最早的財產(chǎn)稅是土地稅，征稅對象是土地上的農(nóng)作物及農(nóng)具、牲畜等，伴隨著城市的出現(xiàn)和商品經(jīng)濟(jì)的產(chǎn)生，政府逐漸將目光放在土地上的改良物——房產(chǎn)上，從而形成了較為系統(tǒng)的不動產(chǎn)課稅制度。其后，隨著工業(yè)革命及資本主義工商業(yè)的迅速發(fā)展，私有財產(chǎn)迅速積累，社會貧富分化日益嚴(yán)重，對財產(chǎn)課稅從土地逐步發(fā)展到個人財產(chǎn)，，如遺產(chǎn)，從而產(chǎn)生了遺產(chǎn)及贈與稅。近現(xiàn)代以來，隨著商品課稅的盛行和所得稅等新型稅種的發(fā)展，財產(chǎn)稅作為國家主要財政收入的地位和作用開始下降，但仍是一些地區(qū)地方政府的主要收入來源。 財產(chǎn)稅作為一種對私有財產(chǎn)課稅的稅種，自誕生之日起就有著公平社會財富、調(diào)節(jié)貧富差距的天然屬性。不論是十七世紀(jì)開征的煙囪稅、窗戶稅，還是近代課征的房產(chǎn)稅、遺產(chǎn)稅，無一不帶有“劫富濟(jì)貧”的俠盜主義色彩。從國內(nèi)上看，改革開放三十幾年來，我國經(jīng)濟(jì)突飛猛進(jìn)，公民的私有財產(chǎn)也逐漸累積，然而城鄉(xiāng)、區(qū)域經(jīng)濟(jì)發(fā)展的不均衡使得改革過程中出現(xiàn)了很多矛盾和問題。十八大報告指出，我國正進(jìn)入全面深化改革的深水區(qū)和攻堅期，利益固化及貧富差距的日益增大使得社會矛盾層出不窮。要使改革的紅利能夠更加惠及全體人民，就必須對現(xiàn)有的收入分配制度進(jìn)行改革。財產(chǎn)稅作為一種公平社會財富的稅種，在收入分配制度改革的過程中屢次被推上風(fēng)口浪尖。然而，任何稅收之施行都有其特定的歷史和經(jīng)濟(jì)背景，中國是否需要施行財產(chǎn)稅，如何發(fā)展財產(chǎn)稅，均需要經(jīng)過謹(jǐn)慎的推敲和斟酌。財產(chǎn)稅在西方已經(jīng)發(fā)展成為一個較為完善的稅收體系，中國目前經(jīng)歷的財產(chǎn)稅改革亦均能在西方財產(chǎn)稅的發(fā)展演變中尋得蹤跡。 在對財產(chǎn)稅的歷史發(fā)展進(jìn)行梳理的過程當(dāng)中，筆者著重分析了財產(chǎn)稅在西方社會及經(jīng)濟(jì)發(fā)展中的功能演變，從一開始作為國家主要財政收入，逐漸擴(kuò)大到公平社會財富，一直到今天成為地方政府的主要財政收入以及政府提供公共服務(wù)的重要財源，突出了財產(chǎn)稅公平社會財富、調(diào)解貧富差距的重要作用。通過對財產(chǎn)稅產(chǎn)生的經(jīng)濟(jì)及政治背景的梳理，得出了財產(chǎn)稅產(chǎn)生的經(jīng)濟(jì)及政治基礎(chǔ)。隨后，筆者將產(chǎn)權(quán)保護(hù)與財產(chǎn)稅的征收相結(jié)合，很好地印證了產(chǎn)權(quán)保護(hù)與財產(chǎn)稅制度在歷史發(fā)展上的一致性。最后，結(jié)合當(dāng)今中國的稅制改革的歷史及社會背景，為當(dāng)前中國的財產(chǎn)稅體制構(gòu)建提出了幾點建議。 本文大部分內(nèi)容來源于對外文文獻(xiàn)的總結(jié)和提取，在成文的過程中，筆者大量翻閱了外文書籍、學(xué)術(shù)論文以及國家檔案館檔案等第一手資料，形成了一個較完整且系統(tǒng)的西方財產(chǎn)稅發(fā)展脈絡(luò)。此外，本文并非孤立的論述西方財產(chǎn)稅的歷史發(fā)展，而是穿插論述了產(chǎn)權(quán)思想及制度之變遷以及私有財產(chǎn)權(quán)的保護(hù)等其他相關(guān)制度，從政治、經(jīng)濟(jì)、思想等多方面對西方財產(chǎn)稅發(fā)展進(jìn)行了全面而系統(tǒng)的梳理，實為本文的獨創(chuàng)性所在。
[Abstract]:From the international perspective, the property tax is the history of mankind's earliest taxes, it is accompanied by the emergence of private ownership and national production. The earliest property tax can be traced back to six thousand years ago in Mesopotamia (now Iraq), when property taxes levied for the residents of food. More than four thousand years ago the ancient Egyptian pharaoh Khufu, expedition to the Sinai Peninsula to levy the death tax as military expenses. In the long history of the development of Western society, from slave society to feudal society, the final transition to capitalist society, the property tax has been dominated by Western governments is the main source of income. As with other systems, produce with the evolution of legal system of property tax is not only affected by social productivity and economic infrastructure constraints, and a country's political and economic thoughts are inextricably linked. The time sequence generated from taxes, western The property tax is roughly the development history of the land tax, property tax (landimprovements tax), estate and gift tax. The first property tax is levied land tax, land and farm crops, livestock, accompanied by the appearance of the city and the emergence of the commodity economy, the government will be gradually improved look at the land, real estate, and form a system of real estate tax system. Then, with the rapid development of the industrial revolution and capitalist private property, the rapid accumulation of social wealth differentiation is becoming increasingly serious, the taxation of property from the land development to personal property, such as inheritance, resulting in a heritage and the gift tax. In recent years, with the development of commodity tax and income tax in new type of tax, property tax as the main position and role of national fiscal revenues began to decline, but still is a local government in some areas The main source of income of the government.
As a tax on private property tax and property tax, since the date of birth will have a fairly natural attribute of social wealth, regulate the gap between rich and poor. Whether the seventeenth Century tax levy of the chimney, the window tax, or modern levied property tax, inheritance tax, one with "rich" grand nationalism. From the domestic point of view, more than 30 years of reform and opening up, China's rapid economic growth, the private property of citizens has gradually accumulated, but the urban and rural areas, regional economic development is not balanced so that there are many contradictions and problems in the process of reform. The eighteen report pointed out that China is entering the comprehensive deepening reform of the deepwater area and the crucial period of interest curing and the gap between the rich and the increasing the social contradictions emerge in an endless stream. In order to enable the bonus reform to benefit all the people, must be on the existing system of income distribution reform for property tax. As a tax fairness of social wealth, in the process of the reform of income distribution system repeatedly pushed in the teeth of the storm. However, any tax implementation has its specific historical and economic background, whether Chinese need to impose property tax, how to develop the property tax, all need to carefully weigh and consider the property tax in the West. Has developed into a relatively complete tax system, property tax reform China experiences at present were also able to find traces in the evolution of western property tax.
In the process of carding the historical development of the property tax, the author analyzes the function of the property tax in the western social and economic development in the evolution, from the beginning as the main financial revenue of the state, and gradually expand to the fairness of social wealth, until today has become an important source of financial income of local government and public services provided by the government the property tax fairness, social wealth, an important role in mediating the gap between rich and poor. Through the economic and political background of the property tax review, the economic and political basis of property tax generated. Subsequently, the protection of property rights and property tax levy combination, which is the tax system of property rights protection property and consistency in the history. At last, combined with today's China tax reform history and the social background, for the current construction Chinese property tax system and puts forward some Suggestion.
Much of the content from the summary and extraction of foreign documents, during the process of writing, the author read a great amount of first-hand foreign books, academic papers and national archives, formed a relatively complete system of the property tax and the context of western development. In addition, this paper discusses the historical development of the West is not the property tax isolated, but interludes on the vicissitude of property rights thought and system of private property rights protection and other related systems, from the political, economic, ideological and other aspects of the development of the western property tax comprehensively and systematically, it is the originality of this article lies.

【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.223

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相關(guān)期刊論文 前3條

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本文編號：1749601