硕士论文--关于我国开征遗产税的研究(1)硕士论文

中文图书分类号：F812.42关于我国开征遗产税的研究学生姓名：王超所在院系：财政与公共管理学院专业名称：财政学研究方向：税收筹划理论与实务届别：2012届导师姓名：童大龙教授论文完成时间：2011年10月独创性声明本人郑重声明：所呈交的论文是我个人在导师指导下进行的研究工作及取得的研究成果。尽我所知，除了文中特别加以标注和致谢的地方外，论文不包含其他人已经发表或撰写的研究成果，也不包含为获得安徽财经大学或其他教育机构的学位或证书所使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已在论文中做了明确的说明并表示了谢意。签名：日期：关于论文使用授权的说明本人完全了解安徽财经大学有关保留、使用学位论文的规定，即：学校有权保留送交论文的复印件，允许论文被查阅和借阅；学校可以公布论文的全部或部分内容，可以采用影印、缩印或其他复制手段保存论文。（保密的论文在解密后应遵守此规定）签名：导师签名：日期：安徽财经大学硕士学位论文1关于我国开征遗产税的研究摘要改革开放以来，我国市场经济逐步发展和完善，国民经济发展突飞猛进，居民生活水平显著提高，但是随着经济的发展，我国贫富差距也逐渐扩大，民众的仇富心理凸显，成为影响社会安定的不稳定因素。另一方面市场经济也要求我国税制体系完善，而遗产税在我国一直都处于缺位状态。是否开征遗产税再次成为人们关注的焦点。本文第一部分首先对遗产税制的相关理论进行介绍，包括概念、特征，然后分别介绍了遗产税的历史渊源和在我国的发展情况，再对开征遗产税的理论依据作简单介绍；文章第二部分是对美国、日本和台湾遗产税制进行介绍以供我国借鉴；第三部分是对遗产税效应的分析，包括财政收入效应、再分配效应和对劳动、投资、储蓄、消费、慈善捐赠的影响；第四部分先是对我国开征遗产税意义的阐述，增加财政收入、完善税制、增强社会公平等；然后是对我国过去未开征遗产税可能性原因分析，再对当前我国开征遗产税可行性因素变化进行探讨；最后一部分是对我国遗产税制建设的建议，包括税制设计和配套设施。关键词：遗产税；税制；遗产；公平关于我国开征遗产税的研究ABSTRACT2StudyonimpositionofinheritancetaxinChinaABSTRACTSincethereformandopenpolicy,themarketeconomygraduallyisbecomingdevelopmentandperfectioninourcountry.Ournationaleconomicdevelopsbyleapsandbounds,thestandardsoflivingoftheresidentshaveimproved.TheexpandingofthegapbetweenrichandpoorandthehighlightingofthepublicresentmentarebecomingtwoinstabilityfactorswhichaffectthesocialstabilitywiththedevelopingofeconomyinChina.OntheotherhandthemarketeconomyalsorequirestheperfectionofourtaxsystemwhiletheinheritancetaxisstillinastateofabsenceinChina.TheInheritancetaxsystemisonceagainbecomingthefocusofattention.Inthefirstpartofthisarticle,thetheoryofinheritancetaxisintroducedatfirst,includingtheconceptandthecharacteristics.ThenitrespectivelystatesthehistoricaloriginofinheritancetaxandthedevelopmentofinheritancetaxinChina.Atlast,thetheoreticalbasisoftheinheritancetaxsystemissimplyintroduced;ThesecondpartisabouttheinheritancetaxsystemintheUnitedStates,JapanandTaiwaninheritance.Theyareintroducedforreference;Thethirdpartisabouttheanalysisoftaxeffect,includingfinanceincomeeffect,redistributioneffectoflabor,andtheinfluenceofsavings,investment,consumption,charity;Inthefourthpart,itdiscussestheimportantsignificanceofestablishinginheritancetaxsysteminourcountryatfirst,includingincreasingfinancialincome,perfectthetaxsystem,enhancethesocialfairnessandsoon.ThenwelistthereasonsthatwhytheinheritancetaxisnotestablishedinChinainpast.Atlast,wetrytofindthepossibilityofestablishinginheritancetaxsystemincurrent;ThefinalpartofthearticleisabouttheadviceofconstructinginheritancetaxsysteminChina,includingtaxsystemdesignandsupportingfacilities.KEYWORDS:inheritancetax,taxsystem,inheritance,justic安徽财经大学硕士学位论文1目录第一章导言······························································································································1第一节研究背景与意义...................................................................................................1第二节研究方法与思路...................................................................................................2第三节国内外研究现状...................................................................................................3一、国外文献综述......................................................................................................3二、国内文献综述......................................................................................................5第四节创新与不足...........................................................................................................7第二章遗产税制的理论分析··································································································9第一节遗产税的概念及特征...........................................................................................9一、遗产税的概念......................................................................................................9二、遗产税的特征......................................................................................................9第二节遗产税的起源.....................................................................................................10一、国外遗产税渊源................................................................................................10二、遗产税在我国的发展情况................................................................................11第三节遗产税的理论依据.............................................................................................11第三章其他国家和地区的遗产税制比较分析与经验借鉴················································14第一节美国的遗产税制.................................................................................................14一、美国遗产税制度的确立....................................................................................14二、美国遗产税的基本内容....................................................................................14三、美国遗产税风波................................................................................................15第二节日本的遗产税制.................................................................................................15一、日本遗产税制度的确立....................................................................................15二、日本遗产税的基本内容..............................................................