我国遗产税的立法构想 毕业论文.doc

Abstract Inheritance tax is the tax levied on the estate when the owner was dead，which is a kind of estate transferred tax. Inheritance tax has a long history in western countries, up to now; there have been more than 100 countries that had imposed this tax. Modern western countries levy inheritance tax to acquire the revenue, meanwhile, as an important means to promote social fairness in the taxation system. The wide gap between the rich and the poor become more and more serious with the further development of our countries. If we do not take an efficient measure to solve this problem, it must cause a series of social problems. As a good tax to promote social fairness, inheritance tax has gained more attention and recognition from every aspects，thus the appeal to impose the inheritance tax intensify much more. This article divides into four parts. First, it’s about the significance of imposing inheritance tax in China. Second, it’s about the difficulties of imposing this tax. Third, it explains the legislation of foreign country and the revelation to China. Fourth, it’s about establishing and improving the inheritance tax system. Key words: inheritance tax；property declaration；real-name system；property assessment 我国遗产税的立法构想 遗产税是指对财产所有人死亡后遗留下来的财产作为对象课征的税，属于一种财产税。在西方，遗产税因为对社会财富分配的调节力度较高而被戏称为“罗宾汉税”。随着我国社会主义市场经济体制建立，我国遗产税的建立具备了基本的经济条件和法律环境。政府通过开征遗产税可以获取一部分财政收入，同时达到社会财富再分配的目标。然而目前我国没有开征遗产税，以致贫富悬殊、财富过度集中等问题日趋明显，所以笔者对我国遗产税相关问题展开研究，以期引起社会的关注，从而完善国家的遗产税制度。 一、我国开征遗产税的意义 （一）调节社会分配不公以缩小贫富差距 在中国当前经济形势下，社会分配不公平，贫富两极相差大，容易造成社会的不稳定，在适当范围内减少这种收入差距，是促进和谐社会建设的法宝。调解社会分配不公，从法律的角度出发，就是要合理规范社会财富的分配，通过税法来重新分配社会财富，调节贫富不均，缩小收入差距，协调社会矛盾。在西方很多国家，税法是起到一种平衡利益关系的作用的，他们有一个指导思想就是保护弱者，让富人多交税，比如说征收高额的遗产税、消费税等。富人占用了大部分的社会资源，应当付出相应的对价。财富一代代的积累，必然使富者更富，拉大贫富差距，造成社会不稳定。对富人遗产的一部分进行征收作为社会公共财富，可以为弱者提供更好的社会服务，同时社会稳定也为富人的财富扩大提供良好的社会环境。因此，对富裕者征收适当的遗产税有利于和谐社会的建设。我国的市场经济改革，伴随着效率的提高，社会公平问题日益突出，贫富差距越来越大。开征遗产税，其税负难以转嫁，意味着纳税人可支配的财产减少，与个人所得税的调节效果相一致，不仅可以缓解社会分配不平，相对减少贫富差距，而且有利于社会公平，促进社会安定团结。为劳动者