我国遗产税制构建的现实选择

在我国1994年构建的税制体系中,遗产税作为拟开征的一个新税种引人注目。目前我国的贫富差距已经形成,并有逐步扩大的趋势。因此,开征遗产税对于增加财政收入,缓解社会分配不公,缩小贫富差距,控制两极分化等具有特别重要的现实意义。面对我国开征遗产税的迫切性和现实选择,文章立足国情,主要从遗产税的纳税人、征税对象、税率等税收课税要素以及遗产税的征收管理等方面来构建我国遗产税的基本框架。

Establishing Chinese System of Inheritance Tax:the Realistic Option

In China's 1994 taxation system,inheritance tax,as a new type,attracted many attentions.At present,the rich-poor gap is now only th e fact but also develops.Therefore,the inheritance tax contributes to the government financial income,minimizing rich-poor gap and rich-poor extreme.The basic frame has been discussed in this paper concerning taxpayers,taxation target,tax rate and the administration.