浅析我国遗产税开征

武汉学院学生毕业论文（设计）题目：浅析我国遗产税开征指导教师：赵兴罗职称：副教授学生姓名：杨晓露学号：07010107专业：财政学年级：07级二〇一一年三月七日中南财经政法大学武汉学院毕业论文1浅析我国遗产税开征摘要随着我国经济的快速发展，社会财富不断增加，有关遗产和遗产税的问题开始成为人们关注的问题。对于遗产税的开征，国内主要存在两种截然不同的观点，一些学者认为目前中国基尼系数高达0.465，超过了0.4的警戒线，开征遗产税刻不容缓：另一些则认为遗产税并不适合中国的“土地”，对于其他国家的税收政策，我们不应该生搬硬套。国际上，美国2010年停征遗产税一年，引起各界讨论，这意味着“死”逢其时的美国富豪们将使自己的继承人免缴高达45%的重税。但在2011年，新的遗产税在美国卷土重来，这使得是否在我国开征遗产税再次成为讨论的焦点。在刚刚结束的政协十一届四次会议上，与会代表提出，我国高收入阶层和低收入阶层差距过大，特别是亿万富翁增长速度据说在亚太地区也是增长最快的，我们进入全球排行榜的富翁人数仅次于美国，他们占有全国财产的比例也越来越大。在这种情况下，热别是在改革开放30年后，第一代富翁都已经面临着把他们的财产向第二代转移，在这个时候如果不及时的推出遗产税们就会把这一代形成的不平等收入传递给下一代。由此可见，在全国人民共同建设和谐社会的大背景下，财产的再分配需要受到更多的关注。本文将通过对目前各国遗产税的征收情况及中国特色社会主义初级阶段国情的分析，来探讨遗产税在中国的开征时机是否成熟。【关键词】遗产税国际借鉴开征时机税收管理中南财经政法大学武汉学院毕业论文2AbstractWiththerapiddevelopmentofoureconomy,socialwealthincreases,relevantheritageandtaxissuestartedbecomepeopleconcern.Fortaxlevyingdomesticmainlyexisttwocompletelydifferentpointsofview,somescholarsbelievethatChina’sginicoefficientuptonow0.465,morethan70percentoftheincumbent,inheritancetaxsystem,otherssayitisnotsuitableforChina’stax“land”,tootherscountry’staxpolicy,weshouldnotblindimitation.Internationally,American2010stoppingtaxyear,arousediscussion,thismeans“death”everytimeofAmericanplutepeoplewillmakehisownsuccessorastaxexempted45%.Butin2011,newtaxalarmingcomebackintheUnitedStates,.whichmakeswhetherinheritancetaxsysteminourcountryhasonceagainbecomethefocusofdebate.Injustafterthefourthsessionofthe11thCPPCC,representativespresentatthemeetingputsforward,China’shigh-incomepeopleandlow-incomegap,especiallybillionairegrowthrateissaidintheasia-pacificregionandfastestgrowing,weentertheglobalrankingsmillionairenumberaftertheUnitedStates,theypossesstheproportionofthenationalpropertyaregettingmoreandmoreserious.Inthiscase,thehotespeciallyinreformandopeningup30years,thefirstgenerationofmillionairearealreadyfacingtheirpropertytothesecondgenerationtransfer,atthistimewithouttimelytolaunchtheestatetaxwhowillputthisgenerationformationofinequalityincomepassedon.Thus,whenthenationalpeople’scommonthebackgroundofconstructingaharmonioussociety,thepropertyofredistributionneedstobemoreattention.ThispaperwillpresenttheestatetaxleviedonallcountriesandtheprimarystageofsocialismwithChinesecharacteristics,thispaperdiscussesthesituationofanalysisinChinalevyinginheritancetaxtimeismatureornot.Keywords：InheritancetaxInternationalreferenceCollectingthetimeTaxadministration中南财经政法大学武汉学院毕业论文3目录中文摘要Abstract一、遗产税的基本理论分析·········································································4（一）遗产税的内涵与性质······································································4（二）遗产税的依据·············································································4-5（三）遗产税的基本模式·········································································5（四）遗产税的税负转嫁与归宿······························································5-6二、国际遗产税立法比较分析及对中国的启示·················································6（一）国外遗产税的发展动向·································································5-6（二）国外开征遗产税概况····································································6-7（三）国际遗产税立法比较··································································7-12（四）关于美国2010年停征遗产税··························································12（五）对我国征收遗产税的启示···························································12-13三、中国开征遗产税的未来展望··································································13（一）遗产税开征与否的不同观点·····································································13（二）中国开征遗产税的必要性····································································13-14（三）目前我国没有开征遗产税的原因··························································14-15（四）我国开征遗产税所需的配套措施··························································15-16结语················································································································17参考文献···························································································18后记···························································································19中南财经政法大学武汉学院毕业论文4一、遗产税的基本理论分析（一）遗产税的内涵与性质1、遗产税的概念遗产税是以被继承人去世后所遗留的财产为征税对象，向遗产的继承人和受遗赠人征收的税，属于财产税的一种，赠与税是遗产税的辅助税种，是对被继承人生前财产转移征收的一种税。二者互相补充，共同完成对财产的课税。遗产税是世界许多国家普遍征收的一种税种。遗产税的征收要满足两个基本原则：一是被继承人有遗产，根据我国《继承法》规定，遗产包括现金、房产、树木、公民的文物、图书资料、汽车、公民的著作权以及公民的其他合法财产，如公民的国库券、债券、股票等7大类；二是遗产税的征收以被继承人死亡为前提，只有财产所有人死亡才能征收遗产税。2、遗产税的性质关于遗产税的性质,目前有三种说法。一是认为遗产税属于所得税。遗产税是向遗产继承人或受赠人就其继承或受赠与的财产价值征税,征收对象为遗产获取人，符合所得税征收以纯所得为征收对象，纳税人与实际负担人一致的基本特点，所以应划入所得税行列。二是认为遗产税属于行为税。以纳税人的某些特定行为为课税对象，遗产税发生在被继承人死亡这一特定行为，只要有遗产税征收就必然会有被继承人死亡这一特定行为，所以应划入行为税行列。三是认为遗产税属于财产税。财产税是指以各种财产为征税对象的税收体系。从财产课税的实践来看,根据应税财产的形态不同可分为静态财产税和动态财产税。静态财产税是对纳税人在一定时间内拥有的静态财产进行课税,是财产课税的主要组成部分，如房产税、土地使用税等。动态财产税是对转移或变动中的财产课征的财产税,主要包括遗产税和赠与税。公共财政学者马斯格雷夫认为财产税分为两类：从征收方式角度出发对财产所有者和占有者所课税，包括一般财产税和个别财产税；另一类是对财产的转移课税主要是遗产税和赠与税。（二）遗产税的依据遗产税，无论是在抽象层面的理论上还是具体层面的法律上，都是有依据的。关于开征遗产税的理论依据，自17世纪以来就形成各种不同的学说，这些学说都试图解释：在国家与社会成员之间，为什么前者可以把后者的一部分收入集中到自己手中而后者必须把自己的一部分收入给前者。归纳起来，大概有以下几种论点：1、国家共同继承权说。这种观点认为，私人之所以能积聚财产，并非仅是其独自努力的结果，而是有赖于国家的保护，所以国家对财产所有人死亡时所遗留的财产理所当然地拥有分得部分遗产的能