论我国遗产税制度的设置

Design of Inheritance Tax System of China

遗产税对调节贫富差距,形成健康的财富文化有着重要的意义。遗产税已成为许多经济发达国家的重要税种之一。随着经济的增长,贫富差距的扩大,我国应将遗产税问题提上议事日程。本文将从我国开征遗产税的条件、配套制度建设等方面对我国遗产税问题进行探讨,并在借鉴国外遗产税征纳模式的基础上提出我国遗产税征纳的制度设计,以期对遗产税的研究有所裨益。

The inheritance tax has played an important role in regulating the gap between rich and poor and shaping the healthy treasure culture.The inheritance tax has become one of important taxes in many developed country.As the economy develops and the gap between rich and poor enlarges,we should bring up the inheritance tax problem in agenda.This text will study our country inheritance tax problem from the following two aspects： the conditions for levying inheritance tax and construction of related institutes.Moreover,the author bring forward the blueprint of levying inheritance tax in our country,using the experience of other countries for reverence and hoping it will bestead the research of inheritance study.