我国遗产税法律制度的设计

Design of the Inheritance Tax System in China

我国开征遗产税的必要性在于鼓励公民自食其力,调节社会贫富差距,补充现有的不完善税法。在已经基本具备了开征遗产税的条件下,我国必须从遗产税制、纳税人、征税范围、税率、起征点和征收管理等方面设计遗产税法律制度,同时为使开征遗产税顺利进行有必要建立个人财产登记、遗产评估及税前财产赠与等相关制度。

The necessity of levying the inheritance tax in China is to encourage the citizens to be self-supporting, narrow the economy gap between the rich and the poor and complement the imperfect tax system. On the condition of levying the inheritance tax, we should design the system of inheritance tax system from the following aspects: inheritance tax system, tax payer, tax scope, tax rate, starting point of levy, levy management and so on. Meanwhile, in order to make the levy going smoothly, it's necessary to establish relative law systems, such as personal property register, inheritance estimation, pre-tax donation, etc.