政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/111189
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    Title: 我國遺產及贈與稅稅制檢討
    Authors: 朱澤民;陳國樑;王肇蘭;黃勢璋
    Contributors: 財政系
    Date: 2015
    Issue Date: 2017-07-14 09:15:47 (UTC+8)
    Abstract: 2009年我國遺產及贈與稅稅率結構及免稅額度大幅調整至今,已經超過5年的時間。當時之修法有其時空背景,但5年間來,隨著貧富差距以及公平正義議題越來越受重視,社會也出現要求再檢討遺產及贈與稅制的呼籲,諸如:遺產及贈與稅課稅理論基礎、稅率與免稅額度適當性的檢討、配偶間贈與恢復課稅的問題、生前以不動產貸款降低遺產淨額問題、私人間贈與既成道路的課稅問題、農地免稅相關規定的檢討、遺產及贈與稅稅收分成之檢討等。 本研究之預期目標為:在世代公平及機會均等考量下,擬議我國遺產及贈與稅課徵理論基礎;比較我國實施總遺產稅 (總贈與稅) 與分遺產稅 (分贈與稅) 之優、缺點及相關問題;檢討我國遺產稅稅基各項影響因素的恰當性及適當金額;重新檢討遺產及贈與稅的稅率結構;檢討遺產及贈與稅是否應由地方政府分成及改進方案。
    Relation: 財政部
    PG10407-0067
    Data Type: report
    Appears in Collections:[Department of Public Finance] NSC Projects

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