民国遗产税制度思想之演进*--从分遗产税制到总遗产税制

发端于清末的中国遗产税制度思想，历经北洋政府时期、国民政府前期和国民政府后期的发展，具有明显的阶段性特征，并最终促成了遗产税制度在中国的实施。文章将思想界的活动与政府决策综合起来考虑，系统地梳理了民国遗产税制度思想的发展历程及其特征。研究发现：（1）民国时期思想界对遗产税制度建设的讨论遵循了三个原则，即公平原则、国情原则和可行性原则。（2）民国遗产税制度思想的演进过程，实为国人从本国国情出发，对税制公平性和可行性的权衡过程。（3）20世纪30年代中期以前，思想界在遗产税制度模式的选择上明显倾向于分遗产税制；而到了国民政府后期，总遗产税制最终得到了大多数人的认可。因此，民国时期的遗产税制度思想演进过程，是一个从注重公平性向注重可行性的转变过程。这是民国遗产税制度思想臻于成熟的表现。文章不仅是对近代中国财政思想研究的拓展和深化，还能为我国当前的遗产税制度建设提供有益的借鉴。

The Evolution of Estate Tax System Thought in the Republic of China (1912-1949):From Divided Inheritance Tax System to Total Inheritance Tax System

Estate tax system thought in modern China which was initiated in late Qing Dynasty evolved the development in the period of the Beiyang government ,and at the ear‐lier & later stages of the Nationalist government in Nanjing , presenting the obvious stage-based characteristic and finally promoting the implementation of estate tax system in modern China .T his paper considers the activities of the thought circle and government pol‐icy decisions ,and systematically sorts out the development process of estate tax system thought in the Republic of China (1912-1949) and its characteristics .It arrives at the con‐clusions as follows :firstly ,the thought circle in discussion of the construction of the es‐tate tax system followed the three principles :the principle of fairness ,national conditions principle and feasibility principle ;secondly , the evolution process of estate tax system thought in the Republic of China (1912-1949) was a process of a tradeoff between fairness and feasibility from the perspective of national conditions ;thirdly ,as for the choice of es‐tate tax system mode ,before the mid-1930s ,divided inheritance tax system was advocated in the thought circle ,and at the later stage of the Nationalist government in Nanjing ,total inheritance tax system was finally recognized by most people .Thus the evolution process of estate tax system thought in the Republic of China (1912-1949) is a transition process from paying attention to fairness to stressing feasibility ,reflecting that estate tax system thought in the Republic of China (1912-1949) has matured .This paper not only expands and deepens the research of the fiscal thoughts of modern China ,but also provides a useful reference for the construction of current estate tax system in China .