本文選題：人壽保險金　切入點(diǎn)：可稅性　出處：《重慶大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：遺產(chǎn)稅是世界上大多數(shù)國家征收的稅種,雖然它對財政收入貢獻(xiàn)率較小,但是對平衡社會收入分配、實(shí)現(xiàn)稅收公平具有重要意義。我國曾計劃開征遺產(chǎn)稅,并于2012年公布了《遺產(chǎn)稅暫行條例(草案)》,其中關(guān)于人壽保險金不計入應(yīng)稅遺產(chǎn)總額的表述引起了社會的普遍關(guān)注。根據(jù)我國現(xiàn)行法律規(guī)定,人壽保險金被視為“保險賠款”無需繳納個人所得稅。這既混淆了基于不同原理的人壽保險在性質(zhì)、功能及理賠等方面的差異,也忽視了現(xiàn)代保險業(yè)出現(xiàn)的兩全險、分紅險、投連險等新型人壽保險的投資和儲蓄功能已經(jīng)迥異于傳統(tǒng)人壽保險的現(xiàn)實(shí)。因此,以遺產(chǎn)稅調(diào)整人壽保險金,借此完善金融保險稅制,已經(jīng)成為完善我國稅制結(jié)構(gòu)必須面對的一個現(xiàn)實(shí)問題。本文第一部分的主要內(nèi)容是人壽保險金的遺產(chǎn)稅法調(diào)整原理。首先,介紹人壽保險金的內(nèi)涵、產(chǎn)生原理以及主要特點(diǎn),進(jìn)而分析人壽保險金的遺產(chǎn)稅可稅性,論證以遺產(chǎn)稅調(diào)整人壽保險金的必要性。其次,通過對人壽保險金的定性分析,說明其收益性質(zhì)對其稅收待遇的影響,解釋人壽保險金與遺產(chǎn)稅的相互關(guān)系,即一方面人壽保險金具有遺產(chǎn)稅法上的可稅性,另一方面人壽保險金一定程度上可以規(guī)避遺產(chǎn)稅。這部分主要解決兩個問題:人壽保險金是否具備可稅性;如果人壽保險金具備可稅性,應(yīng)當(dāng)以遺產(chǎn)稅進(jìn)行調(diào)整的理由。第二部分選取了從經(jīng)濟(jì)體量或者法系淵源上與我國相近的四個國家——美國、英國、德國、日本作為研究重點(diǎn),整理出這四個國家的遺產(chǎn)稅法調(diào)整人壽保險金的宏觀態(tài)度與微觀規(guī)定。從征稅對象、納稅義務(wù)人、稅收負(fù)擔(dān)、稅收優(yōu)惠四個方面梳理了其遺產(chǎn)稅法對人壽保險金的具體規(guī)定,歸納各國對不同類型人壽保險所產(chǎn)生的不同性質(zhì)的人壽保險金在遺產(chǎn)稅方面的調(diào)整經(jīng)驗(yàn)。第三部分重點(diǎn)比較四國的法律規(guī)定,以期為我國稅收制度改革提供有益借鑒。首先,總結(jié)域外遺產(chǎn)稅法在稅種選擇、稅收負(fù)擔(dān)方面調(diào)整人壽保險金的特征。其次,介紹四國遺產(chǎn)稅法在稅收調(diào)整宗旨、稅收優(yōu)惠程度的區(qū)別——美國和英國更為中立,而德國和日本對人壽保險產(chǎn)品存在明顯的政策傾斜和引導(dǎo)。再次,從建立人壽保險課稅制度以完善財產(chǎn)稅制結(jié)構(gòu)和調(diào)整財富非稅轉(zhuǎn)移以促進(jìn)稅收分配正義兩個方面來論證以遺產(chǎn)稅法調(diào)整人壽保險金的必要性。最后,提出未來我國以遺產(chǎn)稅法對人壽保險金進(jìn)行調(diào)整的立法構(gòu)想,從立法目標(biāo)、稅制要素和配套制度出發(fā),粗略地勾勒出我國未來以遺產(chǎn)稅法調(diào)整人壽保險金的制度框架。
[Abstract]:Inheritance tax is a kind of tax collected by most countries in the world. Although it contributes little to financial income, it is of great significance to balance social income distribution and realize tax fairness. On 2012, the Provisional regulations on Estate tax (draft) were published, in which the statement that life insurance is not included in the total amount of taxable estate has aroused widespread concern in the society. According to the current laws and regulations of our country, Life Insurance is regarded as "insurance indemnity" without individual income tax. This not only confuses the differences in nature, function and claim settlement of life insurance based on different principles, but also ignores the two full risks and dividend risks that the modern insurance industry appears. The investment and savings functions of new types of life insurance, such as continuous insurance, are already quite different from the reality of traditional life insurance. Therefore, life insurance is adjusted with estate tax to improve the financial and insurance tax system. In the first part of this paper, the main content of this paper is the principle of estate tax adjustment of life insurance. First, it introduces the connotation, production principle and main characteristics of life insurance. Then it analyzes the taxable nature of life insurance, and demonstrates the necessity of adjusting life insurance with estate tax. Secondly, through the qualitative analysis of life insurance, the influence of the nature of income on its tax treatment is explained. To explain the relationship between life insurance and estate tax, that is, on the one hand, life insurance is taxable in inheritance tax law. On the other hand, life insurance can to some extent avoid estate tax. This part mainly solves two problems: whether life insurance is taxable or not; if life insurance is taxable, The second part selects four countries that are close to our country in terms of economic weight or legal system origin-the United States, Britain, Germany, and Japan as the research focus. Sorting out the macro-attitude and microcosmic provisions of the inheritance tax law of these four countries to adjust the life insurance premium. From the four aspects of the object of taxation, the duty payer, the tax burden, and the tax preference, this paper sorts out the specific provisions of the inheritance tax law on the life insurance premium. The third part focuses on the comparison of the legal provisions of the four countries in order to provide a useful reference for the reform of China's tax system. This paper summarizes the characteristics of the extra-territorial inheritance tax law in the choice of tax types and the adjustment of life insurance in terms of tax burden. Secondly, it introduces the purpose of tax adjustment of the four countries' inheritance tax laws, the difference in the degree of tax preference-the United States and the United Kingdom are more neutral, And Germany and Japan have a clear policy bias and guidance to life insurance products. Again, The necessity of adjusting life insurance premium by estate tax law is demonstrated from two aspects: establishing life insurance tax system to perfect property tax system and adjusting wealth non-tax transfer to promote tax distribution justice. This paper puts forward the legislative conception of adjusting the life insurance premium by the inheritance tax law in the future in our country, starting from the legislative goal, the tax system elements and the supporting system, outlines roughly the institutional framework of adjusting the life insurance premium by the inheritance tax law in our country in the future.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D922.22

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