文档介绍：华中科技大学硕士学位论文 I 摘要税收是国家经济调节的有力杠杆,是社会财富重新分配的重要形式。面对私人财产的迅速聚集,贫富不均的日益扩大,建立遗产税制度是一项十分必要和可行的制度选择。本文首先对遗产税的法理问题进行详细的梳理和分析,分析遗产税的内涵、性质、特点及其功能等命题,遗产税出现的历史背景及发展阶段,以及遗产税制度发展过程中的法理形态,这一部分是以后分析的基础。其次以现存世界各国的遗产税法律制度为基础, 包括总遗产税制、分遗产税制和合遗产税制三种模式的基本型态, 细致考察世界各国遗产税的制度型态和运作机理,从中分析其演变特点和制度优劣,以此为我国遗产税法律制度的构建提供有益的借鉴。最后将集中讨论我国的遗产税法律问题,包括关于是否开征遗产税的争论,本文将对这些争论进行客观的分析, 从必要性和可行性两个方面论证我国建立遗产税法律制度的必要与可能。同时, 在借鉴各国经验的基础上,找到适合我国遗产税法律制度设计的合理模型,并加以论证。在选择基础上,为我国的遗产税法律制度建立提供具体的立法设计,包括税制模式,税制要素以及相应的配套措施。关键词: 遗产税 税制模式 税制要素 华中科技大学硕士学位论文 II Abstract Tax is a powerful lever of national economic regulation an d is an important social form of wealth redistribution. With the ra pid accumulation of private property and the growing inequality between ri ch and poor, the establishment of estate tax system is a necessary and viable system choice. This article first discusses the theoretical issues of estate duty. I will analyze the connotation of inheritance, natu re, characteristics and functions of theoretical proposition, and find the historical background of estate duty and its stage of development, and the theoretical form of the development process, this part is the basis for later analysis. Second, through the existing esta te duty around the world ba sed on a system, including the total estate tax system, sub-Inheritance Tax Inheritance Tax Harmony basic pattern of three modes, I will carefully examine the sy stem of inheritance patterns around the world and the operation of the mechanism of evolution from which to analyze the characteristics and merits of the system in or der to build the system of inheritance tax to provide useful lessons. Finally, the discussion will focus on the problem of the inheritance tax system, includi ng the debate on whether to impose inheritance tax in China, this will be an objectiv e analysis of these arguments, from both the necessity and feasibility demonstration of the system to establish the estate tax. At the same time, drawing on the exp