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从公平性角度看,遗产税的存废主要对财富创造激励、公民权益保护、调节贫富差距方面产生影响,美国、我国香港地区遗产税的停征与废止,关键是由于计税基础发生偏离,计税基础的范围与计价直接影响遗产税的公平性。因此,从遗产的性质和用途的特殊性入手来确定不纳入遗产税计税基础之财产范围,从各类遗产的估价标准、物价和宏观环境对遗产价值的影响、遗产价值的认定标准来确定遗产税计税基础之计价,并考虑家庭关系对遗产税计税基础扣减标准的影响,可以建构公平的遗产税计税基础,为征税机关以及纳税人征纳遗产税提供具体可操作的规范。
From a fairness point of view, the legacy of the estate tax mainly on the creation of wealth incentives, protection of civil rights, to adjust the gap between rich and poor have an impact, the United States, Hong Kong, China estate tax suspension and abolition, the key is due to deviation from the tax base , The scope and pricing of the tax base directly affect the fairness of the estate tax. Therefore, starting from the particularity of the nature and purpose of the estate, the scope of the property not included in the tax base of the estate tax should be determined from the valuation standards of various types of estate, the impact of the price and macro environment on the value of the estate, The calculation of the estate tax base and the impact of family relations on the deduction of the tax base of inheritance tax can provide a fair tax base for inheritance tax and provide a concrete and operable basis for tax authorities and taxpayers to impose estate tax specification.