浅析抗日战争时期民国遗产税法律制度
发布时间：2018-07-20 20:48
【摘要】：从中华民国成立之初,军政开支日益增多引发财政问题之时,就有人提出征收遗产税的建议,再到之后遗产税草案的不断修正和讨论,直到抗日战争时期,遗产税暂行条例终于作为第一个遗产税条例被确定下来,可以说抗日战争时期的遗产税法律制度是我国近代史上遗产税发展的最佳例证。本文介绍了遗产税制度的立法演进、理念渊源、历史必然性和现实必然性,既从横向角度对当时各国遗产税法律制度的发展情况进行分析,又从纵向角度对民国初期遗产税草案的提议到抗日战争时期遗产税条例确定整个过程中遗产税法律制度内容的发展变化作出比较,并对抗战时期遗产税法律制度给予评价,最后提出了抗战时期遗产税法律制度对当今开征遗产税的启迪,希望可以给当今遗产税立法提供宝贵的历史经验。 本文共分为六个部分: 第一部分,引言。介绍了该选题的理论意义、实践价值和相关资料收集情况,接着对国内外遗产税法律制度相关课题的研究成果进行了简要概述,最后阐述了本文的研究思路和研究方法,并分析了该选题在写作过程中出现的困难、研究重点和创新之处。 第二部分,遗产税法律制度概述。首先通过五种学说的介绍对遗产税征收的理论依据进行了说明,接着对遗产税的价值进行相应阐述:遗产税相对公平;遗产税可以调剂民生;遗产税在征收上不至于让纳税人特别困难;遗产税的征收和劳动价值观相吻合。 第三部分,抗战时期民国遗产税法律制度的渊源与肇因。首先对民国时期遗产税制度的立法演进进行阐述,从民国初期到抗日战争时期遗产税条例的确定整个历程进行详尽介绍,以便之后对抗战时期遗产税条例清晰的分析;接着对遗产税法律制度征收的理念渊源包括均富理念和孙中山相关理论进行介绍;最后对遗产税法律制度征收的历史必然性和对稳定社会、经济的现实必要性进行分析。 第四部分,抗日战争时期民国遗产税法律制度的内容。首先对纳税义务人、征税范围、减免与扣除项目进行介绍,接着对当时采行的税制和税率进行了阐述,最后对遗产税的征收程序包括遗产税数额的计算方法、调查、复查及提起诉愿等救济措施、遗产税的缴纳以及不缴纳遗产税的罚则都进行了介绍,以便对当时遗产税的法律制度内容有全面的了解。 第五部分,抗日战争时期民国遗产税法律制度的评价。通过前一部分的介绍,从三个方面对遗产税给予评价:首先,与当时各国遗产税法律制度发展的比较来看其与国际遗产税发展趋势的一致性;接着,从民国当时遗产税的发展和征收大环境来看遗产税法律制度内容设定的合理之处;最后,通过比较对该时期民国遗产税法律制度的不足提出建议。 第六部分,抗日战争时期民国遗产税对现在征收遗产税的启迪。主要对当前遗产税征收的必要性进行分析:开征遗产税是缩小贫富差距、平均社会财富的需要;开征遗产税是完善我国税收体制的需要;开征遗产税是构建和谐社会的需要。
[Abstract]:From the beginning of the founding of the Republic of China, when the increase of military and political expenditure caused financial problems, some people put forward a proposal to levy a heritage tax, and then the draft of the inheritance tax was constantly revised and discussed. Until the war of resistance against Japan, the Provisional Regulations on inheritance tax were finally determined as the first inheritance tax regulations, which could be said during the war of resistance against Japan. The legal system of the inheritance tax is the best example of the development of the inheritance tax in the modern history of China. This article introduces the legislative evolution, the concept origin, the historical inevitability and the realistic inevitability of the inheritance tax system. It not only analyzes the development of the legal system of the estate tax at that time from the horizontal point of view, but also analyzes the draft of the inheritance tax in the early period of the Republic of China from the vertical angle. It is proposed to make a comparison of the development and changes of the legal system of the inheritance tax during the period of the Anti Japanese War, and to evaluate the legal system of the inheritance tax in the period of the Anti Japanese War, and finally put forward the Enlightenment of the legal system of the inheritance tax on the levying of the inheritance tax in the period of the Anti Japanese war. Precious historical experience.
This article is divided into six parts:
The first part, introduction, introduces the theoretical significance, practical value and relevant data collection of the topic, and then briefly summarizes the research results of the domestic and foreign legal system related to the legal system of heritage tax, and finally expounds the research ideas and methods of this paper, and analyzes the difficulties that the topic appears in the process of writing, and the research is heavy. Points and innovations.
The second part, a summary of the legal system of the inheritance tax. First, it explains the theoretical basis of the collection of the inheritance tax through the introduction of the five doctrines, and then expounds the value of the inheritance tax: the inheritance tax is relatively fair; the inheritance tax can regulate the livelihood of the people; the inheritance tax is not particularly difficult for the taxpayers; the collection and labor of the inheritance tax The values of action coincide.
The third part, the origin and cause of the legal system of the legacies of the Republic of China during the period of the Anti Japanese war. First, the legislative evolution of the inheritance tax system in the period of the Republic of China was expounded. The whole course of the determination of the inheritance tax regulations during the period of the Republic of China to the war of resistance against Japan was introduced in detail so as to make a clear analysis of the inheritance tax regulations in the period of the Anti Japanese War; and then to the heritage. The origin of tax legal system collection includes the introduction of the concept of equal wealth and the related theories of Sun Zhongshan, the historical inevitability of the collection of the legal system of the inheritance tax and the analysis of the practical necessity of stabilizing the society and the economy.
The fourth part, the content of the legal system of the inheritance tax in the Republic of China during the Anti Japanese war. First, it introduces the taxpayers, the scope of tax collection, the deductions and deductions, and then expounds the tax and tax rate adopted at that time. Finally, the collection procedure of the inheritance tax includes the calculation method of the amount of the inheritance tax, the investigation, the reexamination and the prosecution and so on. Economic measures, the payment of inheritance tax and the penalties for not paying inheritance tax are introduced in order to have a comprehensive understanding of the legal system of estate tax at that time.
The fifth part, the evaluation of the legal system of the inheritance tax in the Republic of China during the Anti Japanese war. Through the introduction of the previous part, it evaluates the inheritance tax from three aspects. First, it is consistent with the development trend of the international heritage tax in comparison with the development of the legal system of the national heritage tax at that time; then, the development and expropriation of the inheritance tax at that time in the Republic of China Finally, by comparing the deficiencies of the legal system of the inheritance tax in the Republic of China, we put forward some suggestions.
The sixth part, the heritage tax of the Republic of China during the Anti Japanese war is an inspiration to the current collection of heritage tax. It mainly analyzes the necessity of the current collection of heritage tax: the Levy of heritage tax is the need to narrow the gap between the rich and the poor and the average social wealth; the Levy of heritage tax is the need to perfect our tax system; the Levy of heritage tax is the need for the construction of a harmonious society.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D929;D922.22
本文编号：2134731
[Abstract]:From the beginning of the founding of the Republic of China, when the increase of military and political expenditure caused financial problems, some people put forward a proposal to levy a heritage tax, and then the draft of the inheritance tax was constantly revised and discussed. Until the war of resistance against Japan, the Provisional Regulations on inheritance tax were finally determined as the first inheritance tax regulations, which could be said during the war of resistance against Japan. The legal system of the inheritance tax is the best example of the development of the inheritance tax in the modern history of China. This article introduces the legislative evolution, the concept origin, the historical inevitability and the realistic inevitability of the inheritance tax system. It not only analyzes the development of the legal system of the estate tax at that time from the horizontal point of view, but also analyzes the draft of the inheritance tax in the early period of the Republic of China from the vertical angle. It is proposed to make a comparison of the development and changes of the legal system of the inheritance tax during the period of the Anti Japanese War, and to evaluate the legal system of the inheritance tax in the period of the Anti Japanese War, and finally put forward the Enlightenment of the legal system of the inheritance tax on the levying of the inheritance tax in the period of the Anti Japanese war. Precious historical experience.
This article is divided into six parts:
The first part, introduction, introduces the theoretical significance, practical value and relevant data collection of the topic, and then briefly summarizes the research results of the domestic and foreign legal system related to the legal system of heritage tax, and finally expounds the research ideas and methods of this paper, and analyzes the difficulties that the topic appears in the process of writing, and the research is heavy. Points and innovations.
The second part, a summary of the legal system of the inheritance tax. First, it explains the theoretical basis of the collection of the inheritance tax through the introduction of the five doctrines, and then expounds the value of the inheritance tax: the inheritance tax is relatively fair; the inheritance tax can regulate the livelihood of the people; the inheritance tax is not particularly difficult for the taxpayers; the collection and labor of the inheritance tax The values of action coincide.
The third part, the origin and cause of the legal system of the legacies of the Republic of China during the period of the Anti Japanese war. First, the legislative evolution of the inheritance tax system in the period of the Republic of China was expounded. The whole course of the determination of the inheritance tax regulations during the period of the Republic of China to the war of resistance against Japan was introduced in detail so as to make a clear analysis of the inheritance tax regulations in the period of the Anti Japanese War; and then to the heritage. The origin of tax legal system collection includes the introduction of the concept of equal wealth and the related theories of Sun Zhongshan, the historical inevitability of the collection of the legal system of the inheritance tax and the analysis of the practical necessity of stabilizing the society and the economy.
The fourth part, the content of the legal system of the inheritance tax in the Republic of China during the Anti Japanese war. First, it introduces the taxpayers, the scope of tax collection, the deductions and deductions, and then expounds the tax and tax rate adopted at that time. Finally, the collection procedure of the inheritance tax includes the calculation method of the amount of the inheritance tax, the investigation, the reexamination and the prosecution and so on. Economic measures, the payment of inheritance tax and the penalties for not paying inheritance tax are introduced in order to have a comprehensive understanding of the legal system of estate tax at that time.
The fifth part, the evaluation of the legal system of the inheritance tax in the Republic of China during the Anti Japanese war. Through the introduction of the previous part, it evaluates the inheritance tax from three aspects. First, it is consistent with the development trend of the international heritage tax in comparison with the development of the legal system of the national heritage tax at that time; then, the development and expropriation of the inheritance tax at that time in the Republic of China Finally, by comparing the deficiencies of the legal system of the inheritance tax in the Republic of China, we put forward some suggestions.
The sixth part, the heritage tax of the Republic of China during the Anti Japanese war is an inspiration to the current collection of heritage tax. It mainly analyzes the necessity of the current collection of heritage tax: the Levy of heritage tax is the need to narrow the gap between the rich and the poor and the average social wealth; the Levy of heritage tax is the need to perfect our tax system; the Levy of heritage tax is the need for the construction of a harmonious society.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D929;D922.22
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