百年来日本遗产税制度对社会发展的因应及启示  

History,Experiences and Lessons of Inheritance Tax in Japan in Promoting the Social Development over the Past 100 Years

作　　者：姚逸苇 Yao Yiwei

机构地区：[1]北京外国语大学北京日本学研究中心,北京100089

出　　处：《日本研究》2023年第4期10-21,共12页Japan Studies

摘　　要：遗产税作为税收调节的主要手段之一,合理的遗产税制度不仅有助于维护社会公平、缩小贫富差距,也有助于促进全社会的共同富裕。日本的遗产税制度从1905年开始实施,积累了丰富的经验和教训。一百年来,日本的遗产税制度在不同时代背景下,根据当时的经济、人口、社会发展不断进行调整,经历了“支出导向型”“激进平等型”“财富调节型”“平衡兼顾型”四个模式。日本遗产税的历史经验启示我们,在税制设计中应兼顾调节贫富差距和促进经济、社会稳定发展三者间的平衡。同时应根据经济、社会发展状况适时调整遗产税税率和起征点,避免政策转向过于滞后造成负面效果。As a main type of tax,a reasonable inheritance tax system not only helps to maintain social fairness and improve social equality,but also promotes the common prosperity for the whole society.Japan's inheritance tax system has been in place since 1905,and has accumulated a wealth of experience and lessons.Over the past 100 years,inheritance tax system has been continuously adjusted according to the economic,demographic,social development in Japan,and has experienced four models:"Financial expenditure oriented","Radical egalitarianism","Wealth adjusting"and"Efficiency-fairness balanced".The historical experience taught us that the tax system should be designed to balance the goals of social equality,economic developing and social stability.At the same time,government should adjust the inheritance tax rate,initial fee amount and exemption amount according to the economic and social situation,to avoid the negative effects that caused by unprompted policy shift.

关 键 词：遗产税 共同富裕 税制改革 日本 

分 类 号：C913.7[经济管理]