德国遗产税制设计及对中国开征遗产税的启示

The Design of GermanInheritance Tax System and the Enlightenment to China

世界上已有100多个国家开征遗产税,遗产税在实现代际公平、减缓财富集中趋势等方面具有特殊作用。本文通过对德国遗产税制的分析,并将其部分税制要素与日本和韩国进行比较,参考其中值得借鉴的经验,论述了现阶段中国开征遗产税需解决的一些问题,如公众对遗产税认同感不够,相关的法律法规制度、评估体系不健全,相关税制要素的设计仍需进一步考虑,征税成本较高,容易造成资本外流等。本文对这些问题进行了较为详尽的分析,并提出了对应的政策建议。

More than 100 countries in the world have levied inheritance tax. Inheritance tax plays a special role in realizing intergenerational justice and retarding the concentration of wealth. Through the analysis of the German inheritance tax,and compares some elements of tax system with Japan and South Korea,this paper discusses some problems that need to be solved in China’s inheritance tax,such as the public’s sense of inheritance tax,the faulty law system,the design of relevant tax system elements still needs further consideration,the taxation cost is high,and it is easy to cause capital outflow. This article has carried on a more detailed analysis of these issues,and put forward corresponding policy recommendations.