关于我国开征遗产税的立法问题研究.pdfVIP

中文摘要 关于遗产税，我国现行立法尚未规定。基于增加国家财政收入、缩小贫富差距、稳定 社会发展，以及完善税收体系等因素考虑，有必要在我国开征遗产税。本文从遗产税概念、 性质及其与赠与税的关系等基本问题出发，对英、美、日、台遗产税的主要立法例进行比 较分析，论述我国开征遗产税的现实背景及可行性，并借鉴境外遗产税制度提出我国遗产 税的立法设计。为使人们由浅入深的了解遗产税，论文的第一部分，介绍了遗产税制度的 基本理论问题，主要包括遗产税的概念和功能、理论根据、遗产税与赠与税的关系等；对 遗产税基础问题全面了解后，在论文的第二部分，阐述了境外遗产税的主要立法概况，并 对国外遗产税的税制模式和具体税制要素进行比较分析；论文的第三部分探讨了我国开征 遗产税的现实背景，对我国是否开征遗产税的各家观点进行概括总结并给出自己看法。此 外，分析我国经济基础、法律环境等条件，得出在我国开征遗产税的可行性结论；第四部 分则提出了我国遗产税制度的具体构想，主要包括：遗产税和赠与税的税制模式的选择和 遗产税制具体要素的设计，本文完整涵盖遗产税的税制要素，同时也对相关法律制度及配 套措施进行深入论证。 【关键词】遗产税；赠与税；税制模式；社会公平 I Abstract About inheritance tax, the our country present legislation hasnt provisions. Based on increased national finance income, narrow the gap between rich and poor, to stabilize the society development, and improve tax system, it is necessary to consider the inheritance tax system in our country. This article from the concept, nature and the inheritance tax with the relation of gift tax, based on the basic problems of Britain, the United States, Japan and Taiwan the main legislative cases inheritance tax comparison analysis, this paper discusses inheritance tax system in China, the reality of the background and feasibility and overseas tax system in China is put forward from the estate tax legislation design. To make people know through the first part of the estate tax, papers, introduces the basic theoretical issues inheritance tax system, including the concept and function, the estate tax, the relationship about inheritance tax and gift tax; To fully understand the basic problems of inheritance tax, after the second part of the paper, this paper expounds the main legislation survey overseas tax, and the foreign inheritance tax patte