A Study on the Abandonment of the Estate Tax
|關鍵字:||遺產稅;深度訪談;稅制結構;the estate tax;in-depth interviews;tax structure|
|摘要:||遺產稅制在我國行之多年，核課多時，當大家已漸趨熟悉並習以為常，視其為理所當然之稅目時，國際間卻掀起一股減免或廢除遺產稅之租稅改革風潮。其中最引人注目的是，位居世界領導地位的美國於二００一年由其國會正式通過，並經布希總統簽署生效之經濟成長及稅賦舒解法案(The Econornic Growth and Tax Relief Reconciliation Act of 2001)，致使遺產稅存廢爭議引發國內外各界人士熱烈討論。
Estate tax has been carried out in our country for several years. However, when we are getting familiar with it and take it as granted, there is a trend to abate or abolish the estate duty internationally. Especially when USA parliaments passed and Mr. Bush signed The Economic Growth and Tax Relief Reconciliation Act of 2001, it caused hot argument. We had a meeting of The Economic Growth Committee in 2001. During the meeting, the representatives of industrial and commercial groups set examples of USA and suggested to examine the estate duty and gift tax, which included the reduction of the rate of estate duty. So the problems in estate duty have been rising Estate tax refers to the charged tax from property of the deceased. It has been around for long time. Today, the argument for its elimination matters to national tax revenue and standard of living for people. Therefore, we have to consider the following before we abolish estate duty. · The trend of impose of estate duty in the world. · The theory for the tax equity. · The distribution of tax revenue on local government level. · The effect on national income after abolishment of estate tax. · The popularity of tax planning has increased tremendously in the local practice. · The outflow on capital and property raised by the enterprise. · The other question about the abandonment of the estate tax. We could ask opinion by in-depth interviews from a number of groups of people, e.g. government, industry and academia to find out the best solution for estate duty, it is one of the bases of our country’s national income. We synthesized the results of all kind of meetings, collecting and arranging the opinions of visitors and analyzing the influence of the changes of estate duty. The consequence shows that based on various factors, it is not suitable to eliminate the estate duty now in our country. Only if we can make the relative measures, or even adjust the structure of tax system significantly, many people will accept the abolishment of estate duty. Many visitors provided a lot of good suggestions for various subjects, which is valuable for the conclusion of our research. And such suggestions make reference to the current tax system and the reform in the future. They will also give researcher more topics to discuss. Wish all of us could do our best to build this beautiful country.
|Appears in Collections:||Thesis|