摘要
遗产税是一个古老的、世界各国普遍征收的一种税,是调节社会成员财富分配的一种税收手段。中国在20世纪40年代曾开征过遗产税,新中国建立初期也设计过遗产税,但由于条件不具备而没有开征。改革开放以后,随着经济的迅速发展,各项改革的逐步深入,收入的不断增长,居民个人财富的拥有量在逐渐增加,以存量收入的财产为课征对象的遗产税的开征显得非常必要。
Estate tax is a kind of tax that is ancient , generally imposed by all of the world , and is also a kind of tax means which regulates the wealth distribution among social members. China once imposed estate tax in 40＇s in 20 centuries, lately China once designed estate tax as well in the early years. Because the condition lacked, lately China didn＇t impose estate tax. As the development of our China＇s reform and open, the speed of economic devel- opment and all kinds of reforms have both greatly enhanced , personal income and the wealth that resident individual owns are increased continuously. So it is necessary to impose estate tax on deposited incomes. This article analyses estate tax system and related problems of estate tax, then points out some problems of imposing estate tax at present.
