慈善捐赠视角下我国遗产税开征研究

发布时间：2018-05-07 00:40

本文选题：第三次分配 + 慈善捐赠　；参考：《兰州商学院》2014年硕士论文

【摘要】：近年来，随着中国经济的快速发展，人民生活水平有了较大的提高，但差距日益加大。最近，由西南财经大学法学院调查数据得知，2010年中国家庭的基尼系数①为0.61，2012年中国为0.474，2013年为0.473。不难看出，我国的基尼系数水平大大高于0.44的全球平均水平。从以上数字可以得出，目前我国在居民收入分配差异方面，，已经高出其他国家很多。也就是说，我国收入分配在差额比例上已经到了非常时期，社会各界收入分配级差过大，贫富差距加剧需要格外注意。现今对于社会收入的分配分有三次，第一次分配是指按照各生产要素对国民收入贡献的大小进行的分配，主要由市场机制形成。第二次分配是指在初次分配的基础上，把国民收入中的一部分拿出来通过税收和社会保险系统进行重新分配，主要由政府调控机制起作用。第三次分配是指动员社会力量，建立社会救助、民间捐赠、慈善事业、志愿者行动等多种形式的制度和机制，是社会互助对于政府调控的补充。第三次社会收入分配，又被称为“慈善捐赠”。慈善捐赠是建立在志愿性的基础上，以募集，自愿捐赠和自主等慈善公益方式对社会资源和社会财富进行的分派，它依靠“精神力量”，奉行“道德原则”。然而，由于我国正处于社会主义初级阶段，慈善事业，特别是慈善捐赠也相对滞后。目前，我国现有的慈善捐赠，高达九成是民间个人自愿捐赠。在此过程中，裸捐、诈捐等我国慈善民间捐赠出现种种弊端。另外，受我国传统儒家思想的影响，人们都是将个人财富或家族财产“子传孙，孙传子，子子孙孙无穷尽也”，可以看出，慈善捐赠仍举步维艰。为了鼓励人们积极进行慈善捐赠，一方面可以通过完善现行税法有关慈善捐赠的税收激励制度，另外一个措施就是在我国开证遗产税。如果开证了遗产税，许多人为了少交或免交遗产税去会投身于慈善捐赠事业，从而促进慈善捐赠事业的发展。而我国慈善捐赠事业的发展，会使更多人逐渐改变“养儿防老”、“肥水不流外人田”等传统儒家保守思想，会随着慈善捐赠事业的逐步发展而发生转变。因此，本文立足于慈善捐赠背景下，对我国开征遗产税进行了探讨，提出在慈善捐赠的大环境下开征遗产税不但具有可行性，而且对其进行了制度构建设想。本文由以下八个部分组成：第一部分是引言。介绍了慈善捐赠和遗产税的研究背景、研究目的、研究意义以及国内外对其的研究现状；提出了全文的研究方法以及基本框架结构。为下文的展开做好铺垫工作；第二部分是对本文有关基本知识的介绍，主要慈善捐赠和遗产税的概念和特点进行了说明，并对慈善捐赠和遗产税的的相关性进行了探讨；第三部分是慈善捐赠和遗产税的理论基础。主要提出了本文讨论的关于慈善捐赠的理论基础，包括第三次分配理论、人权理论、有限政府理论；遗产税的理论基础主要有国家共同继承理论、溯往课税理论、社会公益理论等。通过对理论基础的研究探讨，为下文进一步做好研究基础。第四部分是对我国慈善捐赠税收优惠法律制度的梳理。对我国现行税法关于慈善捐赠税收优惠的规定进行梳理。通过对流转税法、所得税法、资源税法、行为税法、财产税法中关于慈善捐赠税收优惠规定的梳理，理清了我国现行税法关于慈善捐赠税收优惠的立法现状。第五部分是关于国外慈善捐赠和遗产税的关系介绍和对我国的启发及借鉴。这一部分通过美国、德国、日本三国的慈善捐赠和税收优惠制度之间关系的分析，得出了对我国开征遗产税制的启发及借鉴经验。第六部分是慈善捐赠视角下对我国遗产税开征的必要性和障碍性分析。这一部分主要结合我国当下的具体国情对开征遗产税的可行性条件和障碍性进行了分析。通过这两个部分的分别论述，为最后本文最后部分做好铺垫；第七部分我国未来遗产税制框架的设计。这一部分对我国未来的遗产税制的目的、原则、模式、实体法要素和程序法等进行了具体设计。第八部分是结语。主要对于文章探讨的慈善捐赠和遗产税现状总结。
[Abstract]:In recent years, with the rapid development of China's economy, the people's living standard has been greatly improved, but the gap is increasing. Recently, according to the survey data of the Law School of Southwestern University of Finance and Economics, it is not difficult to see that the Gini coefficient of Chinese families in 2010 is not difficult to be seen for 0.612012 years for 0.4742013 years in China. The Gini coefficient of China is much higher than 0.. 44 of the global average level. From the above figures, we can conclude that the difference of income distribution in our country has been higher than that of other countries. That is to say, the income distribution of our country has reached a very high period, the income distribution of all walks of life is too big, and the gap between the rich and the rich needs to be paid more attention.
The distribution of social income is divided into three times. The first distribution refers to the distribution of the contribution of the national income according to the factors of production, mainly formed by the market mechanism. The second distribution refers to the redistribution of a part of the national income on the basis of the initial distribution and through the tax and social insurance system. The third distribution refers to a variety of forms and mechanisms that mobilize social forces, establish social assistance, folk donations, philanthropy, volunteer action and so on. It is a supplement to government regulation by social mutual assistance. The third social income distribution is also called "charity donation". Charity donation is established. On the basis of volunteering, the distribution of social resources and social wealth by collecting, voluntary donation and autonomy and other charitable ways, which rely on "spiritual power", pursues the "moral principle". However, because our country is in the primary stage of socialism, charity, especially charitable donations are lagging behind. The charity donation of up to 90% is the voluntary donation of private individuals. In this process, there are many malpractices in the charity and folk donation of our country, such as naked donation and fraudulent donation. In addition, influenced by the traditional Confucianism of our country, people are "descendants of children and grandchildren, Sun Chuanzi, children and grandchildren". Step dimension is hard.
In order to encourage people to actively carry on charitable donations, on the one hand, we can improve the tax incentive system of the current tax law on charitable donations. Another measure is to prove the inheritance tax in our country. If the inheritance tax is opened, many people will devote themselves to charitable donation in order to promote charitable donation in order to reduce or exempt the inheritance tax. The development of the cause of charitable donation in China will make more people gradually change the traditional Confucian conservative thought such as "raising children and preventing the old" and "fat and water without outsiders", which will change with the gradual development of charity donation.
Therefore, this paper, based on the background of charitable donation, discusses the Levy of heritage tax in China, and puts forward that it is not only feasible to levy the inheritance tax in the great environment of charity donation, but also makes a tentative plan for the system construction.
This article is composed of the following eight parts:
The first part is the introduction. It introduces the research background of charitable donation and inheritance tax, the purpose, the significance and the status of the research at home and abroad, and puts forward the research method and the basic frame structure of the full text.
The second part is the introduction of the basic knowledge of this article, the concept and characteristics of the main charitable donation and inheritance tax, and the relevance of the charitable donation and the inheritance tax.
The third part is the theoretical basis of charitable donation and inheritance tax. It mainly puts forward the theoretical basis for charitable donation discussed in this paper, including the third distribution theory, the human rights theory and the limited government theory; the theoretical basis of the inheritance tax mainly includes the theory of national common inheritance, the theory of taxation, the theory of social public welfare, etc.. The basic research and discussion will further study the foundation.
The fourth part is the combing of the tax preferential legal system of our country's charitable donation. The provisions of the current tax law on charitable donation are combed. Through the combing of the circulation tax law, the income tax law, the resource tax law, the behavior tax law and the property tax law, it clarifies the current tax law of our country. The legislative status of tax incentives for charitable donations.
The fifth part is about the relationship between the charitable donation and the inheritance tax in foreign countries and the inspiration and reference to our country. Through the analysis of the relationship between the charitable donation and the tax preferential system of the three countries in the United States, Germany and Japan, this part draws the inspiration and experience of reference to the levying of the inheritance tax system in China.
The sixth part is the necessity and obstacle analysis of the levying of heritage tax in our country from the perspective of charity donation. This part mainly analyzes the feasibility and obstacles of levying the inheritance tax, which is mainly combined with the specific national conditions of our country. The last part of this article is paved with the two parts respectively.
The seventh part is the design of the framework for the future inheritance tax system in China. This part has made a specific design on the purpose, principle, model, substantive law elements and procedural law of our country's future inheritance tax system.
The eighth part is the conclusion. It mainly summarizes the status quo of charitable donation and inheritance tax discussed in the article.

【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182.3;D922.22

【参考文献】