1、关于在我国构建遗产税法律制度的思考摘 要遗产税是指以被继承人去世后所遗留的财产为征收对象的税，属财产税范畴。遗产税具有以下功能：均衡社会财富分配、增加财税收入、鼓励慈善公益事业、引导自主创业及拉动消费等。当今世界已有多个国家和地区建立了遗产税法律体系，遗产税制度已成为这些国家法律体系中十分重要的组成部分。而在我国，遗产税法律制度历经长期的利益博弈却始终未能出台。随着十八大之后各项改革的深入推进，该问题再次成为关注焦点。当前社会财富分配问题已成为影响我国社会和谐稳定的重要因素，开征遗产税，既有利于缩小贫富差距，又有利于发挥税收的杠杆作用，更能体现执政党缝合阶层鸿沟，让发展利益共享的治国理念。在2
2、012年11月召开的中共十八大上，又有代表再次提议讨论遗产税法草案，并建议由各省级地方立法及法制部门先行拟定方案，再报中央汇总后适时出台统一的遗产税法律制度。国务院在2013年2月批转发改委等部门提交的关于深化收入分配制度改革若干意见时，也提出将在相关条件成熟后适时开征遗产税。本文从遗产税的基础理论入手，对遗产税制度进行了缜密的法律分析，并通过对比美国、日本、台湾地区的遗产税法律制度，为我国开征遗产税提供有益借鉴。在对我国构建遗产税法律制度的必要性与可行性研究过程中，先阐述了建立相关制度的必要性：即有利于抑缩小贫富差距，促进公平分配；有利于增加财政扶贫力度；有利于完善我国税制体系；有利于维护我
3、国税收主权。同时，遗产税的开征还能鼓励富人热心慈善，并促使青年人自主创业，奋发有为。后对开征遗产税的可行性进行了深入分析。认为从税源基础、经验借鉴、法律规范、监管能力等方面已初步具备了开征条件。关于我国立法体例的选择与遗产税税制模式，在相较国外有关法律制度的基础上，基于我国国情，本文认为应实行赠与税与遗产税合并征收，两税规定在同一部遗产税法的立法体例，并将赠与税征收年限设定为5年，同时采用总遗产税税制模式，理由在于：总遗产税税制既相对操作简单，又可保证税源，降低成本。在我国的税收征管能力有待提升，配套制度还不完善的情况下，遗产税制应当尽量做到操作方便。而总遗产税制只需对遗产总额进行一次征缴即可
4、，在实践中利于操作，符合我国现阶段国情；另外，还必须考虑到现阶段征收遗产税的相应成本。在总遗产税制下，只需要对遗产总额进行一次性课税即可，不需要考虑继承份额的多少以及身份关系，从而极大降低了征税成本。但如果分别对各个继承人征收遗产税，则不仅要核实各继承人所各自分得的遗产，还要对被继承人之间的关系进行调查，征税成本过高；最后，由于遗产在各继承人还未分割之前就己经课缴了遗产税，故能有效地保证相应税源。我国遗产税法律制度构成要素是遗产税的核心内容。主要包括以下内容：纳税主体、课税客体、遗产税及赠与税税率、免征额的确定、扣除项目等。纳税主体为遗嘱执行人或遗产管理人，若没有遗嘱执行人或遗产管理人，纳税人
5、为继承人、受赠人、法定代理人。接受遗赠的可以是自然人，也可以是非自然人，并建议参照国际通常做法，以属人兼属地的原则来确定纳税人。课税客体是指被继承人死亡时遗留的一切具有财产价值的权利。我国的遗产税税率模式，通过借鉴其他国家的遗产税税率设置，建议采用l0至50的五级超额累进税率较为合理。且遗产税的征收范围不宜过宽，建议免征额定为600万元。扣除项目包括必要扣除和特殊扣除，必要扣除包括：相关殡葬费用和为管理遗产而花费的必要开支，死者生前拖欠的相关税费，尚未完全清偿的合法债务，以及因自然灾害、意外事件或他人犯罪等损失未获保险赔偿的部分等。特殊扣除包括：对配偶、老弱病残的扣除，对社会保障金、公积金、抚
6、恤金以及唯一住房的扣除，对慈善公益事业捐款的扣除；另外，为体现公平税负原则，对被继承人在死亡前5年内继承的已缴纳遗产税的财产，以及按境外法律已缴纳过遗产税的遗产，应允许其在应纳税额中抵扣相应税额。纳税人应于被继承人死亡时起6个月内向被继承人死亡时的居住地或主要遗产所在地的税务机关申报纳税，逾期不申报纳税的，由税务机关依法予以处罚。构成犯罪的应依法追究刑事责任。遗产税是国际公认的复杂税种，对税务机关征管水平要求很高。加之部分民众传统观念根深蒂固，对开征遗产税不理解，甚至想尽办法规避遗产税，因此必须尽快提升我国的相关税收监管机制，以适应新形势的发展：首先，进一步健全财产实名制与申报登记制，我国可借
7、鉴美国的税务号码制度，尽早出台“经济身份证”制度，使所有经济行为都能通过“经济身份证”反馈给税务机关；完善存款实名制；加快推广信用卡及第三方支付平台；尽快实现房屋登记、车辆管理、保险、金融等部门信息与税务机关共享，使公民的各项收入均处于税务机关的有效监控之下；其次，建议采取抽签方式在5-10家具有资质的中介机构中确定评估机构，防止恶意串通；同时，对评估机构及人员虚假评估的行为制定相应的处罚措施予以处罚，情节严重的吊销执业证照，终身禁业，重直至纳入刑事处罚；最后，应对相关法律加以必要修订，以适应遗产税开征形势。加强税务机关与公安、交通、工商、房管、金融证劵、保险等部门协调合作，形成合力。关键词：
8、遗产税；构建；必要性；可行性；法律制度AbstractInheritance tax refers to the tax levied on the property left by the deceased, which belongs to the category of property tax. The inheritance tax has the following functions: balancing the distribution of social wealth, increasing revenue, encouraging charitable public wel
9、fare, guiding independent entrepreneurship and stimulating consumption, etc. Nowadays, many countries and regions have established the legal system of inheritance tax. The system of inheritance tax has become a very important part of the legal system of these countries.However, in China, the legal s
10、ystem of inheritance tax has not been introduced after a long-term interest game. With the deepening of reform after the 18th National Congress, this issue has once again become the focus of attention. At present, the distribution of social wealth has become an important factor affecting the social
11、harmony and stability of our country. The levying of inheritance tax is not only conducive to narrowing the gap between the rich and the poor, but also conducive to giving full play to the leverage role of taxation. It can better embody the ruling partys idea of running the country by closing the cl
12、ass gap and sharing the development interests. At the eighteenth National Congress of the Communist Party of China held in November 2012, another representative again proposed to discuss the draft law on inheritance tax, and suggested that local legislative and legal departments at all provincial le
13、vels should first draw up a plan, and then report to the Central Committee for summary and timely introduction of a unified legal system on inheritance tax. In February 2013, when the State Council approved and forwarded the Several Opinions on Deepening the Reform of Income Distribution System subm
14、itted by the Reform Commission and other departments, it also proposed that the estate tax should be levied when the relevant conditions are ripe.Starting from the basic theory of inheritance tax, this paper makes a careful legal analysis of the inheritance tax system. By comparing the inheritance t
15、ax legal systems of the United States, Japan and Taiwan, it provides a useful reference for our country to levy inheritance tax. In the process of researching the necessity and feasibility of establishing the legal system of inheritance tax in China, the necessity of establishing the relevant system
16、 is expounded at first: it is conducive to narrowing the gap between the rich and the poor and promoting fair distribution; it is conducive to increasing the intensity of financial poverty alleviation; it is conducive to improving our tax system; and it is conducive to safeguarding our tax sovereign
17、ty. At the same time, the Levy of inheritance tax can also encourage the rich to be enthusiastic about charity and encourage young people to start their own businesses and make great efforts. After that, the feasibility of levying inheritance tax is deeply analyzed. It is believed that the condition
18、s for levying tax have been preliminarily established in terms of tax source basis, experience, legal norms and regulatory capacity.Inheritance tax refers to the tax levied on the property left by the deceased, which belongs to the category of property tax. The inheritance tax has the following func
19、tions: balancing the distribution of social wealth, increasing revenue, encouraging charitable public welfare, guiding independent entrepreneurship and stimulating consumption, etc. Nowadays, many countries and regions have established the legal system of inheritance tax. The system of inheritance t
20、ax has become a very important part of the legal system of these countries.However, in China, the legal system of inheritance tax has not been introduced after a long-term interest game. With the deepening of reform after the 18th National Congress, this issue has once again become the focus of atte
21、ntion. At present, the distribution of social wealth has become an important factor affecting the social harmony and stability of our country. The levying of inheritance tax is not only conducive to narrowing the gap between the rich and the poor, but also conducive to giving full play to the levera
22、ge role of taxation. It can better embody the ruling partys idea of running the country by closing the class gap and sharing the development interests. At the eighteenth National Congress of the Communist Party of China held in November 2012, another representative again proposed to discuss the draf
23、t law on inheritance tax, and suggested that local legislative and legal departments at all provincial levels should first draw up a plan, and then report to the Central Committee for summary and timely introduction of a unified legal system on inheritance tax. In February 2013, when the State Counc
24、il approved and forwarded the Several Opinions on Deepening the Reform of Income Distribution System submitted by the Reform Commission and other departments, it also proposed that the estate tax should be levied when the relevant conditions are ripe.Starting from the basic theory of inheritance tax
25、, this paper makes a careful legal analysis of the inheritance tax system. By comparing the inheritance tax legal systems of the United States, Japan and Taiwan, it provides a useful reference for our country to levy inheritance tax. In the process of researching the necessity and feasibility of est
26、ablishing the legal system of inheritance tax in China, the necessity of establishing the relevant system is expounded at first: it is conducive to narrowing the gap between the rich and the poor and promoting fair distribution; it is conducive to increasing the intensity of financial poverty allevi
27、ation; it is conducive to improving our tax system; and it is conducive to safeguarding our tax sovereignty. At the same time, the Levy of inheritance tax can also encourage the ri磯(虗讀缁H缀窪琡圀椀锂蜃極極葲陵豫喀搀漀挀愀愀戀挀戀搀搀搀愀昀挀戀最椀昀極極葲陵豫喀搀漀挀尀尀搀戀愀挀挀愀昀戀戀挀攀愀昀攀攀愀甀欀戀伀唀洀焀唀吀戀渀栀甀漀愀氀唀圀挀欀琀瘀嘀昀唀栀栀漀稀樀唀焀渀眀極極葲陵豫喀極陵唀尀眀攀渀欀甀尀眀攀戀甀椀尀氀攀砀倀愀瀀攀爀尀椀氀攀刀漀漀琀尀攀搀昀愀搀搀攀挀昀挀搀Q栀絧3絧夀
