论我国遗产税的征收学案.docVIP

山西师范大学双学位毕业论文 论我国遗产税的征收 学院（系）：政法学院 专 业： 法学双学位 姓 名： 马XX 学 号： 1053010323 指导教师： 姚XX 成 绩： _________________ 答辩日期： ________________ 论我国遗产税的征收 内容提要 在这个“拼爹”的年代，有这样一些人通常被称为“富二代”，他们一出生就含着“金钥匙”，财富、成就与生俱来，这未免让我们有些羡慕与嫉妒。然而还有一些人为了生活费艰苦的生活着。这公平吗？最近新闻中指出我国的基尼系数(衡量贫富差距的指数)将超出0.5，也就是将要超出国际的警戒线。这意味着收入不均衡成为越来越严重的问题，不得不引起国家的重视。为了遏制这一问题的进一步恶化，征收遗产税成为大家不得不讨论的话题。然而由于现阶段我国相关的政策及法律、法规还没有健全，人们的心里还没有做好接受遗产税的准备，这势必会给遗产税的征收带来重重困难。倘若我国开始征收遗产税，对哪部分人征收，征收的范围、税率是多少都是个问题。本文着重分析遗产税的性质及特点，深入分析我国现阶段的国情与外国的差异，讨论征收遗产税中可能遇到的困难，提出了促进遗产税征收的最佳途径。希望这些可以对将来我国征收遗产税提供参考。 【关键词】遗产税 贫富差距 公平 避税 最佳途径 On china inheritance tax levy Abstract This is probably another one of society’s rules and it’s called “ competition of family background”, there is some people are often referred to as? the second generation,they was born with a golden key, wealth, success, natural, this is let us some envy and jealousy. But there are some people in order to live hard life. Is it fair? In the news recently pointed out that Chinas gini coefficient (index of the gap between rich and poor) will be higher than 0.5, which is going to go beyond the international warning line. This means that income inequality has become more and more serious problem, have to cause the attention of countries. In order to curb the problem worsens, tax become we have to discuss the topic. However due to the present stage our country related policy and laws and regulations is not perfect, peoples heart is not ready to accept the inheritance tax, which will bring difficulties for levying the inheritance tax. If begin to levy inheritance tax in our country, on which part of the people, how much is the tax scope, tax rate is a problem. ,Properties and characteristics in this paper, focusing on the analysis of the inheritance tax, analyzes our country present stage national condition