我国开征遗产税的可行性及制度设计的构想

System design and feasibility of China's collection of inheritance tax

改革开放二十多年来,我国经济发生了巨大变化,人民收入水平逐步提高,但贫富差距日益扩大,遗产税的征收已经成为我国目前社会广泛关注的税制改革焦点之一。本文结合我国的具体国情,对我国实行遗产税的可行性进行了探讨,并对遗产税在我国的开征模式做了初步构想。

After over twenty years development since reform and open to outside, China＇s economy has made great progress. With increasing of people＇ s income and broadening of rich and poor gap, collection of inheritance tax has become one of taxation reform focuses of China. This paper discusses feasibility of China＇ s collection of inheritance tax on the basis of the reality and expounds the collection method of inheritance tax in China.