税收的国家原理及对我国分税制的几个判断

On Spirit of Contemporary Estate Tax

税收的国家原理是指任何共同体,不论大小,只要在特定的公共事务中具有完全的自治能力,就是这些事务上的国家,根据当地居民的同意,就可以以征收某种税的方式为这些事务的办理筹资,成为这一税种的主体,即这一税种上的国家,根据这一原理分析可知,不同国家结构下政府的税收问题具有根本区别,中美两国政府的税收问题就分别属于政府间关于税收收入划分的问题和各类政府(国家)需要征收哪些税的问题。根据由此所决定的我国分税制的性质,可以做出"分税制不具有普适性"、"财政联邦制不适合我国国情"、"不能要求我国政府的事权和财权相匹配"和"既无必要为分税而建立地方税体系,也无必要为分税而简并政府级次"、"‘分税制’一词需要升级换代"等重大判断。

To understand the estate tax system and form social consensus, it is necessary to know the spirit of estatetax. The spirit of contemporary estate tax can be refined into：＂enforce justice on behalf of heaven＂——the state levyestate tax in the form of special fund, and the death of richest who possess great wealth that belong to the other soci-ety members should＂return＂to them;＂free competition＂——levying estate tax is to interrupt or prevent the gap be-tween rich and poor of intergenerational inheritance, to prevent the super rich class and interrupt or avoid the exces-sive generation of family wealth accumulation and concentration, to prevent the emergence of a permanent privilegedclass, so as to safeguard the free competition and promote social efficiency;＂enjoy charity＂——through the charita-ble donation deduction of device, the estate tax can encourage the elite rich mobilize more wealth, and fully engagein his beloved charitable public welfare more pleasure and happiness.＂self-reliance＂——levying estate tax makespeople realize that they should not dependent on the parent＇s heritage, reaping without sowing and as a parasite, butshould rely on their own hard work and creative, hardworking and enterprising. Understanding the spirit of estate taxwill have a significant impact on people＇s wealth concepts and behavior patterns.