摘要
在讨论遗产税的征和废时,遗产税的功能定位是一个重要议点,但是在设计具体的遗产税制度框架时,学界常常又忽略了这个基本问题。和其他税制一样,功能定位是税制框架设计的前提和基础。长期以来,遗产税的功能逻辑一直停留在"矫正市场失灵引起的收入分配失衡",但是,从"法理基础"和"功能是否能实现"这两个角度,这种逻辑都是不成立的。本文认为,遗产税的功能是"矫正第三部门的失灵",是对"传家行为的负外部性"收费。围绕此功能,笔者进一步分析了遗产税的开征条件、税率设计和税基等问题。
The function is an important topic in the estate tax. However, we ignore this point when designing the estate tax system. For a long time, the common logic of the estate tax system is based on the theory of market failure, which is wrong from the perspective of legal principal and reality principal. Actually, the function of the estate tax is correcting the failure of the third department. Around the function, we analyses the designing of condi- tion of tax collection, tax ratio and the base of the e^t~t~ t^Y ~v^t~rn
出处
《中央财经大学学报》
CSSCI
北大核心
2014年第2期25-30,共6页
Journal of Central University of Finance & Economics
关键词
遗产税
功能定位
框架设计
Estate tax Function position Frame design
