日本遗产税制度构建及其对中国的启示  

The Construction of Japan's Estate Tax System and Its Implications for China

作　　者：施锦芳[1] 许晓芳 郑颖 Shi Jinfang;Xu Xiaofang;Zheng Ying

机构地区：[1]东北财经大学上海合作组织研究中心,大连116025 [2]东北财经大学国际经济贸易学院,大连116025

出　　处：《日本研究》2024年第2期29-41,共13页Japan Studies

基　　金：国家社会科学基金一般项目“以‘RCEP+东北亚’促进东北经济外循环研究”(21BGJ056);国家社会科学基金重大项目“建设面向东北亚开放合作高地与推进新时代东北振兴研究”(20&ZD098)。

摘　　要：遗产税可以在一定程度上缩小贫富差距、促进社会公平、推动共同富裕目标的实现。日本遗产税制度有一百多年的历史,通过梳理日本遗产税制度的构建过程,在对其发展概况及特征进行较为全面的静态分析的基础上,进一步借助遗产税税收收入及基尼系数等有关数据研究日本遗产税制度的主要经济效应和社会效应。研究发现,比起财政增收效果,日本遗产税制度的收入再分配效果更加显著。日本遗产税经过多次修订,其遗产税制度较为完善和有效。在此基础上,从税制模式、税率、起征点及减免扣除项目等方面提出对中国的启示,给中国未来开征遗产税及其具体税制设计提供了参考。Inheritance tax can narrow the gap between the rich and the poor,promote social equity,and facilitate the realisation of the goal of common prosperityto a certain extent.Japan's estate tax system has a history of more than one hundred years.Based on the construction process of Japan's estate tax system and a more comprehensive static analysis of its development overview and characteristics,the study further examines the main economic and social effects of Japan's estate tax system with the help of relevant data such as estate tax revenue and Gini coefficient,It is found that the income redistribution effect of the Japanese estate tax system is more significant than the revenue raising effect.The Japanese estate tax has been revised many times,and its estate tax system is more perfect and effective.On this basis,the study suggests some implications for China in terms of the tax model,tax rate,starting point and deductions,which provide references for China's future inheritance tax and the design of its specific tax system.

关 键 词：日本遗产税 税收制度 共同富裕 税制设计 

分 类 号：F13[经济管理—世界经济] F17