和谐社会视阈中的遗产税开征

透过近来社会热议的遗产税征收问题的争论，我们可以看到，当下之中国，一方面，贫富差距继续拉大；另一方面，财富开始代际传承并趋于固化。当先富之人的财富已经积聚起来并不断膨胀之际，当社会财富已趋固化但尚未完全固化之时，当贫富悬殊危及社会和谐之际，此时开征遗产税可谓是一个佳机。征收遗产税对于稳定社会秩序、维护社会公平正义、缩小贫富差距、激发社会活力具有重要的作用，这无疑会对和谐社会的构建起到积极的推动作用。

The Levy of Inheritance Tax from Perspective of Harmonious Society

Through the problem of inheritance tax debate,we can get an opinion that in present China there are two aspects phenomenon. On the one hand,the polarization between the rich and poor continues. On the other hand,the wealth has begun to be intergenerational transition and tend to be immobilized. So,when the first to proper wealth has been accumulated and expanded continually,and when so-cial wealth has tended to immobilization but has not immobilized completely,and when wealth gap has endangered social harmony,it is right time to levy inheritance tax in present China. The levy of inheritance tax has important roles in sustaining social order, upholding justice and equity, narrowing the wealth gap and stimulating the vigor of society. This affection has a positive effect for promoting the building of a harmonious society.