遗产税税制的研探讨.docxVIP

PAGE \* MERGEFORMAT3 内容摘要： 改革开放以来，我国经济迅猛发展，国内居民收入不断上升。一方面，人们生活水平不断提升，另一方面，我国居民贫富差距越来越大，城乡居民收入差距增加，东西部经济发展不平衡，基尼系数实早已超过0.4 ，贫富两极分化严重。这不仅给经济发展带来阻碍，也不利于社会和谐稳定。所以，加大对收入的调节力度，减小贫富差距是我们当前面临的巨大挑战。在经济、政治和社会多种因素的共同作用下，遗产税作为财产税的一部分，其对调节财富分配起着关键作用。因此，完善税收体系，开征遗产税，防止两极分化，已是我国经济发展的必然趋势。 本文将从我国实际国情出发，参考借鉴国外遗产税的税制，通过对我国遗产税的税制要素进行一系列的研究分析，设计出符合我国发展的遗产税。此文将分为五个部分进行探讨。第一部分介绍遗产税的一些相关理论，主要包括遗产税的内涵，税制分类。第二部分讨论遗产税在我国开征的可行性。第三部分是国外遗产税的比较分析，以及其对我国的借鉴作用。第四部分为本文的重点，即遗产税的税制设计，包括我国遗产税的税制选择，还有税制构成要素的设计。第五部分为总结部分，将对全文的进行总结性的探讨，希望本文能够对我国遗产税的开征提出建设性意见。 关键词: 遗产税 税制设计 总遗产税 Abstract: Since the reform and opening-uo policy, our countrys economic construction has made remarkable achievement, The residents income of our country was on a steady rise. On the one hand, peoples income level has been enhanced significantly, on the other hand, income gap is widening gradually, such as the city and the country, the east and the west. the Gini coefficient of solid is already more than 0.4, The difference between the rich and the poor is bigger and bigger. It not only brings obstacles to economic development, but also is harmful to social harmony and stable. So, increasing the regulatory of the income and making efforts to reduce the difference between rich and poor are huge challenging that we are facing. With the common action of economic, political and social factors, estate tax as a part of the property tax, it plays a key role in regulating the part of wealth tax. Therefore, improving the tax system, the introduction of inheritance tax, preventing polarization, are the inevitable trends of Chinas economic development. This article will start from the actual conditions of our country, reference to foreign inheritance tax system, through a series of research and analysis of the elements of the tax system of inheritance tax in our country, and design the inheritance tax that accords with the development of our country. This article will be divided into five parts，The first part introduces some rel