国外遗产税制度对我国的借鉴意义——以美国日本为例.docVIP

毕业设计报告(论文) 国外遗产税制度对我国的借鉴意义——以美国日本为例 所属系 经济管理系 专 业 会计学（税收筹划） 学 号 姓　　名 杨杰 指导教师 唐 亚 琦 起讫日期 2015.12 -- 2016.5 设计地点 东南大学成贤学院 东南大学成贤学院毕业论文 PAGE PAGE II 摘 要 遗产税在缩小贫富差距、调节收入分配不均等方面发挥着独特作用，目前世界上约有100 多个国家和地区开征或者开征过此税。近年来，我国经济快速增长的同时，贫富差距也在迅速扩大，人们的仇富情绪日益显现，成为威胁社会和谐、安定的一大因素。而遗产继承会使财富更集中，进一步加大贫富差距。因此，为了实现“共同富裕”的目标，我国应适时的推出遗产税。国外的遗产税制度已经较为成熟，本文首先分析了我国开征遗产税的必要性和可行性，然后在借鉴美国和日本遗产税制度的先进经验的基础上，提出了构建我国遗产税制度的设想。希望可以抛砖引玉，对相关领域的研究有所贡献，为我国遗产税制度的发展贡献一份绵薄之力。 关键词：遗产税；美国；日本；制度构建 The Reference Value of Foreign Inheritance Tax System in Our Country -- Taking American Japan as an Example Abstract Estate tax in narrowing the gap between rich and poor, adjusting income distribution is not equal to play a unique role, at present, there are about more than 100 countries and regions in the world, or the introduction of such a tax. In recent years, Chinas rapid economic growth at the same time, the gap between rich and poor is also expanding rapidly, people increasingly emotional, has become a major threat to social harmony and stability factors. And inheritance will make the wealth more concentrated, and further increase the gap between rich and poor. Therefore, in order to achieve the goal of common prosperity, China should launch the estate tax timely. This paper analyzes the necessity and feasibility of levying inheritance tax in China, and puts forward the idea of constructing the system of estate tax in China. Hoping to start, to contribute to research in related fields, and make a modest contribution to the development of our tax system. Keywords: Inheritance Tax; The United States; Japan; System Construction PAGE PAGE I 目 录 TOC \o 1-3 \h \z \u 摘 要 I Abstract II 第一章 绪论 1 第二章 文献综述 2 第三章 我国开征遗产税的必要性和可行性分析 2 3.1 我国开征遗产税的必要性 2 3 .1 调节社会分配不公，防止贫富分化过大，促进社会公平与稳定 2 3.2 有利于优化我国税制结构，完善税收体系 2 3.3 有利于增加我国财政收入，促进社会公益事业的发展 3 第四章 国外遗产税开征的实施情况 5