对我国遗产税制度设计的探讨

On designing China′s heritage taxation system

通过运用对比分析和历史分析等方法对遗产税制度设计进行探讨,认为在中国努力构建和谐社会、不断调整利益关系的过程中,必须努力营造公平的社会环境,开征遗产税是构建和谐社会的必然选择。指出中国应积极借鉴国际遗产税开征方面的成功经验,进行合理的制度设计,适时开征遗产税。

Social fairness is the kernal conception of and essencial to the harmonious society. It is of nesecity to strive for a fair social environment in building up a harmonious society and continuously adjusting the relattion between interest groups. It is necessary to levy inheritance tax. China should learn from the successful experience of other countries （regions） in levying inheritance tax,design a rational system and introduce inheritance tax at an adequate time.