遗产税的央地归属研究  

Research on Estate Tax's Central-local Distribution

作　　者：张永忠[1] 

机构地区：[1]江苏大学财经学院,江苏镇江212013

出　　处：《西安财经学院学报》2013年第3期51-55,共5页Journal of Xi’an University of Finance & Economics

基　　金：国家社科基金项目"社会公平视角下的我国遗产税制度设计研究"(11BJ133)

摘　　要：遗产税的央地归属这一重要问题一直未被当作问题进行认真研究,其结果将是"遗产税应归属于地方"成为牢不可破的社会公众心理,但将遗产税归属于地方必然产生严重的后果。从实践看,许多建立遗产税的国家都将其归属于中央;从理论上分析,根据税种的归属要有利于税种功能的发挥,要有利于区域税收分配的均衡,要便于征收管理等原则的要求,遗产税必须归属于中央。The important issue of estate tax^s central-local distribution has not be regarded as a problem carefully studied, the result will make that the estate tax should be attributed to local government be un- breakable social public psychology, but the estate tax attributable to the local government is bound to have serious consequences. In practice, the estate tax is attributed to the central goverment almost in all coun- tries; in theory, the estate tax must be distributed in central goverment, which based on the principles re- quirements that tax distribution should be beneficial to fulfilling its functions, should be helpful for the re- gional balance of tax distribution, should be facilitate collection and management.

关 键 词：央地关系 遗产税 超额累进税率 区域税收转移 有效税务管理 

分 类 号：F810.424[经济管理—财政学]