我国开征遗产税的若干问题探析

Analysis on several problems related with levy on the legacy in China

在我国,随着国民经济的持续快速发展,居民的个人资产已经到达了一定的规模,开征遗产税已是势在必行。本文首先分析了我国开征遗产税的价值目标,认为它主要包括调节社会分配不公,防止贫富分化过大;弥补个人所得税,完善财产税制;维护国家主权利益,促进国际间平等互利的交往。对我国开征遗产税亟待确立或完善的个人财产申报、登记制度,个人财产评估制度和财产法律制度等相关基础或配套制度予以了深入地探讨。着重提出了我国遗产税立法中的一些具体规定的设想。

In china,with the quick and continuous development of the national economy,the personal property of the inhabitants has reached a certain high level,so it is necessary to begin to levy legacy taxes.Firstly,the article analyses the value target of the levy on legacy in china,including adjusting of the unequal social distribution to avoid the extreme disparity between the rich and the poor;defending the state sovereignty's interests;promoting the international communication of equality and mutual benefits,and so on.Secondly,the article discusses deeply the urgent establishments and improvements of the regulations which are about the declaration and registration of the personal property,the evaluation of personal property,some laws about property ,and so on.At last,the article gives suggestions about some specific regulations in the legislation of the legacy tax in China.