我国遗产税立法的若干问题

税收是现代国家财政收入的最主要来源,如何开征一个新的税种,制定一套良好的税制,是每一个政府最重要的课题。中国未来贫富悬殊的现象加大,遗产税的开征、缩小社会贫富差距现象,将显得尤为重要。研究遗产税的起源和发展,深入分析我国开征遗产税的必要性及可行性,并在此基础上提出未来我国遗产税立法的基本构想,主要是对税制模式的选择、纳税人、征税对象、税率等法理内容作进一步的探究,并就开征遗产税配套措施的完善进行了较为全面的论述。

Investigation on Some Issues of Inheritance Legislation in China

Tax being the principal source for national fiance income, it is an unavoidable issue for government to decide what tax to levy and how to set up a wholesome system of tax. This article begins with the origin and history of inheritance tax, and analyses in detail the necessity and feasibility of inheritance tax in China, then proceeds with a conception about the inheritance taxation in China that includes mainly a further exploration of such legal principles like the selection of tax system mode, tax payer, object of taxation, and tariff rate, and a detailed discussion of the supporting measures.