【作者】 李常先；

【导师】 於鼎丞；

【作者基本信息】 暨南大学 ， 财政学， 2009， 博士

【摘要】 中国大陆基于政府财政收入及降低社会贫富差距之需要,于2004年即已出台中华人民共和国遗产税暂行条例草案,对于遗产税的课征似乎有着箭在弦上之势。然而随着香港于2006年率先取消遗产税,新加坡亦于2007年随后跟进,美国在2010年也要将遗产税率降为0,在担心违反国际潮流及国内资金外流等因素下,若要课征遗产税,似乎存在着投鼠忌器的顾虑。本研究是以《中国大陆应否课征遗产赠与税之探讨——根据台湾经验》作为研究题目,先探讨美国、英国、德国、日本、新西兰及香港遗产税演变经过及相关文献,并整合大陆官方、学者及民间对于课征遗产税的意见,再透过台湾之经验给予大陆课征遗产税实务论证之基础外,更从台湾行政、立法及利益团体(有钱人)三者角力拔河的过程作为切入点,以给予大陆未来若执行遗产税政策的前车之鉴。本研究认为：1.中国改革开放30年,贫富差距日益扩大。贫富差距过大问题,若不速谋解决之道,恐怕会对社会投入不安的因子,而其最佳解决方案,只有透过征收高度累进税率的—遗产赠与税。2.由于遗产赠与税是针对财富在一个层级以上的有钱人生前赠与或死后继承所课征的税捐。在中国人所属的东方社会里,“钱”与“权”的关系,往往是一体的两面,密切的难以分割。要对有钱的富有者课征遗产税,似乎存在着与虎谋皮的高困难度。而由台湾过去遗产赠与税法的立法过程观之,唯有在这些富有者对于立法过程缺乏“过大”影响力的时空背景下,才能定出较为妥适的法令。3.中国大陆若实施遗产赠与税,并且想在反致租税筹划上有所著墨,首先要尽量减少租税优惠并完善相关法令之配套,以减少投机者搭顺风车的机会。其次,要在稽征成本与税收之间,取得预期的均衡点,若立法旨意要以社会正义为出发点,则可考虑增加稽征成本的投入；若立法旨意是以财政收入为主要考虑,则可将稽征成本的比率降低。更多还原

【Abstract】 Hoping for increasing fiscal revenue and narrowing the gap between the rich and the poor, the government of China’s mainland promulgated Interim Draft Regulations of the People’s Republic of China on Inheritance Tax in 2004. It appeared that the imposition of inheritance tax was approaching. However, along with the abandonment of inheritance tax by Hong Kong in 2006 and Singapore in 2007, the U.S. government will also lower the tax rate to zero. At this very moment, worrying about going against the international trend and the outflow of domestic capital, Chinese government maybe hesitates to levy this tax.Using "Whether China’s mainland should levy inheritance and gift tax-based on the experience in Taiwan" as the subject, this thesis first discusses the evolution process and relevant literature of the U.S., U.K., Germany, Japan, New Zealand and Hong Kong, and then combines it with the opinion of mainland government, scholar and folks. By using the experience in Taiwan to support the imposition of inheritance tax in mainland, and the game among administration, legislation and interest groups as the point to presentation, this article could provide precious lessons if the mainland decide to levy inheritance tax in the future.This study suggests that:1. With 30 years of reform and opening-up, the gap between the rich and the poop has been considerably widened. If this problem cannot be resolved as soon as possible, it may ultimately lead to social unrest. Its best solution is imposing inheritance and gift tax with highly progressive rates.2. In oriental society like China, money and authority are always closely connected and cannot be easily separated. With the nature of aiming at high net worth individuals, inheritance and gift tax seems to be quite difficult to get passed. While reviewing the legislative progress in Taiwan, it is obvious that such laws can only be passed if these wealthy people cannot impose undue influence.3. If China’s mainland implements the inheritance and gift tax, firstly we should reduce the tax preferences and perfect the tax legal system in order to reduce the speculative opportunity for free-riders. Secondly, we should gain the expected equilibrium point between the cost of tax collection and tax revenue. If the legislative intent is social justice, we can consider the method of increase the cost of tax collection, while the legislative intent is fiscal revenue, we should reduce the cost of tax collecting.更多还原