我国开征遗产税的模式选择

发布时间：2018-06-24 07:08

本文选题：遗产税 + 模式选择　；参考：《浙江财经大学》2017年硕士论文

【摘要】：遗产税是对财产所有人去世后遗留的财产征收的税种,也是对继承人所继承的财产的课税。故此,遗产税也可定义为财产所有人死亡后,对其转移于他人的遗产所课征的一种赋税。它是属于财产税的一个重要部分,具有财产税的典型特点。遗产税制度已有悠久历史,古埃及、罗马时代就曾经为了筹集战争经费而征收。当今世界,征收遗产税的国家也分布广泛,目前,世界上已有100多个国家和地区征收遗产税。1新中国成立以来,随着改革开放和经济发展,我国贫富差距出现了两极化的现象,一方面是一部分人富起来了,导致财产的殷富和集中,另一方面是一部分在贫困线上苦苦挣扎,连基本生活支出都无法负担不起。在中国的现实国情下,是否开征遗产税,应采取怎样的遗产税制度,也是理论界和政府部门讨论的焦点问题,也是民众关心的热点问题。本文采用了三种研究方法:一、理论与实际相结合的方法。本文介绍了遗产税的基础理论,并结合我国经济和社会文化的实际情况,分析了我国现阶段开征遗产税的必要性和可行性。二、比较研究,有比较才能发现自身存在的不足与差距。发达国家的遗产税开征的环境和遗产税制度相对比较成熟、完善与先进,虽然我国具体文化历史国情与这些国家有较大差距,遗产税的制度在众多方面也缺乏相关配套征收制度,但这并不妨碍我们对国外遗产税制度学习与借鉴。三是假设分析方法,由于我国未开征过遗产税,缺乏遗产税的实际案例,所以采用假设分析的方法,假设遗产税的具体案例,具体列举各种遗产,再按照假设的税制因素进行测算,分析采用不同遗产税模式的财富调节效应差异,并探讨遗产税模式的选择,提出并论证了我国应采用总遗产税模式。本文从以下几个方面来阐述:第一部分是绪论,介绍本文的选题背景和选题意义,已有研究综述,本文的研究思路、研究方法和篇章结构以及本文的创新与不足。第二部分介绍国外遗产税模式的经验与不同模式的利弊分析,其中首先介绍美国、日本遗产税制度的各基本要素,比较说明两种遗产税模式,以及对我国选择遗产税模式的可借鉴之处;其次是对我国遗产税的假设分析,首先介绍假设分析的背景,再对各要素进行假设阐述,再根据总遗产税模式和分遗产税模式分别计算相应税额并进行比较分析;接着,进行总遗产税和分遗产税各自优缺点分析;第三部分是得出我国应选择的遗产税模式的结论,即应采取征收成本较低、对税收征管水平要求相对不高的总遗产税制度,才是更具有现实性和可行性的遗产税收制度,并在所选择的总遗产税模式下进行税制设计。第四部分阐述与选择的遗产税模式相关的配套措施;包括宣传舆论、法律制度的配合,其中法律制度包括现行法律的产权问题、死亡报告制度、财产登记、申报与评估制度。
[Abstract]:The inheritance tax is a tax imposed on the property left after the death of the property and the tax on the property inherited by the heir. Therefore, the inheritance tax may also be defined as a tax on the transfer of the property to the property of the owner after the death of the property. It is an important part of the property tax and a typical special property tax. The legacy tax system has a long history. In ancient Egypt, the times of Rome had been collected in order to raise funds for war. In the present world, the countries of the estate tax are also widely distributed. At present, there are more than 100 countries and regions in the world. Since the establishment of the.1 new China, the gap between the rich and the poor appears with the reform and opening up and the economic development. The phenomenon of polarization, on the one hand, is a part of the rich and rich, leading to the wealth and concentration of property. On the other hand, a part of the poverty line is struggling, even the basic living expenses can not afford to bear. In the actual conditions of China, whether to levy the inheritance tax and how to collect the inheritance tax system is also the theoretical and government departments. The focus of discussion is also a hot topic of public concern. This paper adopts three methods: first, the combination of theory and practice. This paper introduces the basic theory of heritage tax, and combines the actual situation of our country's economy and social culture, and analyzes the necessity and feasibility of China's current stage of levying inheritance tax. Two, comparative research. In the case of comparison, we can find the shortcomings and gaps of their own existence. The environment and inheritance tax system of the developed countries are relatively mature, perfect and advanced. Although the specific cultural and historical conditions of our country have a big gap with these countries, the system of inheritance tax is also lack of relevant collection system on many sides, but it may as well be as well as possible. Hindering our study and reference to the system of foreign heritage tax. Three is the hypothesis analysis method, because our country has not expropriated the heritage tax, the lack of the actual case of heritage tax, so using the hypothesis analysis method, assuming specific cases of heritage tax, specific enumerated various kinds of heritage, and then according to the false tax system factors to calculate and analyze the use of different inheritance tax. The difference between the wealth regulation effect of the model and the choice of the mode of the inheritance tax is discussed, and the total heritage tax mode in China is proposed and demonstrated. The first part is the introduction, which introduces the background and significance of the topic, the existing research review, the research method, the research method and the text structure and the text. The second part introduces the experience of foreign heritage tax mode and the advantages and disadvantages of different modes. First, it introduces the basic elements of the American and Japanese heritage tax system, compares the two modes of heritage tax, and the ways to choose the mode of the inheritance tax in China; secondly, the analysis of the hypothesis of China's heritage tax, First, it introduces the background of the hypothesis analysis, then makes a hypothesis on the various elements, then calculates the corresponding tax according to the total heritage tax model and the inheritance tax model, and carries out a comparative analysis. Then, the advantages and disadvantages of the total heritage tax and the inheritance tax are analyzed. The third part is the conclusion that our country should choose the inheritance tax model, that is, it should be adopted. It is a more realistic and feasible inheritance tax system which is more realistic and feasible, and the tax system is designed under the selected total heritage tax mode. The fourth part expounds the supporting measures which are related to the choice of the inheritance tax mode, including the publicity of public opinion and the legal system. The legal system includes the property rights of the existing law, death reporting system, property registration, declaration and evaluation system.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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