台湾遗产税实施现状的考察与简析

台湾遗产税开征于1945年光复之后,至今经历七次税制调整。其中有两个重要政策转折点:1973年开征赠与税;2009年大幅度调降遗产及赠与税税率,并将超额累进税率变为单一的低税率。开征赠与税,是为了辅助遗产税以增加税收,而大幅调降税率,实行单一的低税率,必然导致该税收大量减少。2009年台湾对遗产及赠与税的调降,标志着该税政策出现根本性转折。随着全球化与金融业的发展,避税、逃税行为日益高明,稽征遗产税难度越来越大。从统计数据来看,台湾遗产税的征收成效实际非常低微,但其征收成本却远比其他税种高昂。该税成为少数富人需要缴纳的税种,不过富人可借助其掌握的社会资源,聘请专业人士进行规划来避税,因此富人缴纳的遗产税很有限。更令台湾地区决策者忧心忡忡的是富有者为了避税,将巨额资金转移出台湾,经济发展因之受到较大制约。因此取消遗产税的呼声近些年在台湾一直此起彼伏。不过,因为该税所具有的公平正义等社会意义,反对取消遗产税的呼声亦并不少见。有鉴于此,台湾决策者仍不得不勉力坚持实施遗产税。台湾遗产税的实施实际处于一种进退维谷的困境。台湾与大陆有相同的文化传统,台湾遗产税实施的利弊得失,对大陆相关税制改革而言,是十分难得的宝贵借镜。
Abstract：There were seven taxation policy adjustments since the imposition of estate tax after the return in 1945 in Taiwan. During the period there were two turning points: Firstly, the gifts tax was adopted in 1973; Secondly, the tax rate of estate and gift tax was adjusted sharply from 10 brackets with a highest marginal tax rate of 50% to a single flat rate of 10% in 2009. It was for tax revenue to impose the gift tax. But it would reduce the amount of estate and gift tax for the adjustment of tax rat sharply. And so that there was a turning point to just the tax rate of the estate and gift tax in 2009. With the development of globalization and finance, more and more taxpayers were involving in the tide of the tax saving and evasion in Taiwan, and it was more difficult to levy estate tax. According to the statistical data, the amount of estate tax revenue was lower and the administration costs of estate tax were higher than the other taxes in Taiwan. Only a few rich men who could hire the tax specific operations to save the tax needed to pay for estate tax. Furthermore in order to avoid the tax they transferred huge funds from Taiwan to other land which hurt the development of Taiwan. Therefore some people appealed to abolish the estate tax while others argued the value of social justice and righteousness and opposed to abolish it. And it had to try to go on for decision-makers in Taiwan even though the estate tax was in Dilemma. There is the same culture between Taiwan and the Mainland so the Mainland should refer to the experience of the imposition of the estate and gift tax in Taiwan.