南京国民政府时期遗产税立法及征收研究
发布时间：2018-08-12 18:01
【摘要】：遗产税是对财产所有者死亡时遗留的财产课征的税收，它包括对被继承人遗产总额课征的遗产税和对继承人继承份额课征的继承税，是财产税体系的重要分支。现代意义上的遗产税于1598年起源于荷兰。1912年北京政府财政总长周学熙提议开征遗产税，经过近三十年的反复立法和探索，南京国民政府于1940年7月1日初步建立了遗产税体系，正式开征遗产税。南京国民政府开征遗产税有一定的必然性：一是经济得到一定程度的发展；二是北京政府曾提议开征遗产税，虽未付诸实践，却为南京国民政府遗产税的立法及开征提供了理论基础；三是当时中国正处于抗日战争时期，如何解决战时财政危机是南京国民政府面临的一个重大议题。南京国民政府在战争时期开征遗产税确属创举，然而这个被西方国家誉为“罗宾汉税”的税种在中国并没有发挥其应有的职能。究其原因，主要是因为遗产税移植中国的条件没有成熟，，它不是中国经济发展到一定程度“瓜熟蒂落”的自然结果，而是南京国民政府为了解决战时财政危机而仓促开征的一个“早产儿”。南京国民政府为了能够顺利征收遗产税，采取了包括加强调查、加强宣传、奖励检举告密、防止化名逃税等许多措施，但由于中国自古是一个农业社会，而遗产税是从西方移植过来的工商业新税种，加上当时的中国经济落后，连年处于战争状态，因此南京国民政府征收遗产税的效果并不理想。
[Abstract]:Inheritance tax is a tax on the property left over by the property owner when he dies. It includes the inheritance tax imposed on the total estate of the heirs and the inheritance tax on the inheritance share of the heirs. It is an important branch of the property tax system. The inheritance tax in the modern sense originated in the Netherlands in 1598. Zhou Xuexi, the general minister of finance of Beijing government, proposed to levy the inheritance tax in 1912. After nearly three decades of repeated legislation and exploration, the Nanjing National Government initially established the inheritance tax system on July 1, 1940. An estate tax was formally imposed. The levying of inheritance tax by the Nanjing National Government has certain inevitability: first, the economy has developed to a certain extent; and second, the Beijing government has proposed the imposition of an estate tax, although it has not been put into practice. The third is that China was in the period of Anti-Japanese War at that time, how to solve the wartime financial crisis is a major issue facing the Nanjing National Government. The Nanjing National Government set up the inheritance tax during the war period, but this tax, which was praised as "Robin Hood tax" by western countries, did not play its proper function in China. The main reason is that the conditions for the transfer of estate tax to China are not ripe, and it is not the natural result of China's economic development to a certain extent. It was a premature baby rushed by the Nanjing National Government to resolve its wartime financial crisis. In order to successfully collect the inheritance tax, the Nanjing National Government has taken many measures, including strengthening investigations, strengthening publicity, rewarding whistle-blowers and preventing tax evasion by pseudonyms. But since China has been an agricultural society since ancient times, The inheritance tax is a new type of industrial and commercial tax transplanted from the West, plus the backward economy of China at that time, and it is in the state of war for years, so the effect of the Nanjing National Government on levying the inheritance tax is not ideal.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.9;D922.22
本文编号：2179859
[Abstract]:Inheritance tax is a tax on the property left over by the property owner when he dies. It includes the inheritance tax imposed on the total estate of the heirs and the inheritance tax on the inheritance share of the heirs. It is an important branch of the property tax system. The inheritance tax in the modern sense originated in the Netherlands in 1598. Zhou Xuexi, the general minister of finance of Beijing government, proposed to levy the inheritance tax in 1912. After nearly three decades of repeated legislation and exploration, the Nanjing National Government initially established the inheritance tax system on July 1, 1940. An estate tax was formally imposed. The levying of inheritance tax by the Nanjing National Government has certain inevitability: first, the economy has developed to a certain extent; and second, the Beijing government has proposed the imposition of an estate tax, although it has not been put into practice. The third is that China was in the period of Anti-Japanese War at that time, how to solve the wartime financial crisis is a major issue facing the Nanjing National Government. The Nanjing National Government set up the inheritance tax during the war period, but this tax, which was praised as "Robin Hood tax" by western countries, did not play its proper function in China. The main reason is that the conditions for the transfer of estate tax to China are not ripe, and it is not the natural result of China's economic development to a certain extent. It was a premature baby rushed by the Nanjing National Government to resolve its wartime financial crisis. In order to successfully collect the inheritance tax, the Nanjing National Government has taken many measures, including strengthening investigations, strengthening publicity, rewarding whistle-blowers and preventing tax evasion by pseudonyms. But since China has been an agricultural society since ancient times, The inheritance tax is a new type of industrial and commercial tax transplanted from the West, plus the backward economy of China at that time, and it is in the state of war for years, so the effect of the Nanjing National Government on levying the inheritance tax is not ideal.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.9;D922.22
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本文编号：2179859
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