我国开征遗产税的设想

Supposition on imposing heritance tax in China

改革开放以来,我国各种经济形式得以迅速发展,不仅生产总值成倍增加,个人收入也大幅度提高。随着一部分人个人财富的不断积累和急剧膨胀,贫富差距也就越来越大,需要国家通过开征遗产税对社会财富进行"二次分配",以保持社会分配的相对公平。

Since China's reform and opening-up policy,various kinds of economy have developed rapidly,and personal income has soared up. With the increase of personal income,there exists the difference between the poor and the rich. It is necessary to impose heritance tax to re-distribute asset for equality of social allotment.