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摘 要：随着我国经济的飞速发展，我国出现了一批富裕阶层，这一批富裕阶层的人数只占我国人口的一小部分，但是却拥有我国人口所拥有的半数以上的财富，社会贫富差巨大已经成为我国人民不可忽视的问题。为了进一步缩小贫富差距，实现社会公平，也为了维护我国的税收主权，我国必须采取必要可行的措施。在可采取的措施当中，开征遗产税无疑是控制贫富差距，均衡社会财富，实现社会公平最有效的手段之一。我国财政部门和税务部门从上世纪90年代开始，已经在积极调研开征遗产税必要性和可行性。开征遗产税也已经多次被提上日程讨论，但因条件不成熟不断被搁浅。在这样的背景下，本文着重对我国目前阶段是否应当开征遗产税、征收多大范围、如何设置起征点和税率、配套制度如何建设、是否同时开征赠与税等问题进行了探究。55701
毕业论文关键词：遗产税制度遗，征税范围，遗产税配套制度
Abstract: With the rapid development of China’s economy, a group of people who are called the rich class are appearing in this country. The number of the rich class is only be a small part of the country’s population, but they possess over 50 percent of the country’s wealth. Thus, the enormous wealth unbalance between rich and poor has already become a problem which we can not neglect. In order to narrow the gap between rich and poor, to realize social equity, as well as to defend China’s sovereignty in collecting tax, a necessary and feasible method should be taken. And among all the possible methods, without doubt, to collect inheritance tax is one of the most effective ways to control the gap between rich and poor, to balance social wealth and to realize social equity. From the beginning of the 1990s, our Department of Finance and Taxes had conducted surveys on the necessity and feasibility of collecting inheritance tax actively. And to collect inheritance tax had been put in agenda for discussion for many times. Nevertheless the condition is not mature and this propose has been canceled from time to time. In this background, this paper focuses on the research of the necessity and the feasibility of collecting inheritance tax in China at present as well as the relevant system and the key component of inheritance tax.
Keywords: system of inheritance tax, range of inheritance tax, supporting system of inheritance tax
目 录
1 引言 5
2 关于在我国是否开征遗产税的不同观点探讨 5
2.1 支持者观点 5
2.2 反对者观点 6
2.3 笔者观点及支持理由 6
3 遗产税的开征范围 8
3.1 纳税主体 8
3.2 课税对象 8
3.3 扣除项目 9
4 遗产税的起征点及税率设置 9
4.1 起征点的确定 9
4.2 税率的设立 10
5 开征遗产税的配套制度建设 11
5.1 加强个人财产监控力度 11
5.2 健全个人财产申报和登记制度 11
5.3 完善个人财产评估制度 12
6 遗产税背景下的赠与税开征问题