我国遗产税开征探析

Approaching the Imposition of Inheritance Tax in the Country

开征遗产税有利于增加国家财政收入、调节社会财富、维护国家利益和公民权益、完善我国的税制结构,因此在我国有必要开征遗产税。当前我国开征遗产税还面临一些困难,如纳税人纳税意识薄弱、相关部门协作配合欠缺、被继承人遗留的财产价值难以准确确定等。针对这些问题,我国应采取一些配套措施,包括提高纳税人主动纳税申报的意识,建立公正、独立、科学的财产评估制度及机构等。

The imposition of the inheritance tax is beneficial to increasing the country＇ s financial income, regulating social property, safeguarding the country＇s interests and citizens＇ rights and improving the taxation structure of the country. Therefore,it is necessary for the authorities to impose the inheritance tax.At present,there are difficulties in collecting the tax. For instance, taxpayers are poor in awareness of paying taxes, related departments are deficient in cooperation between each other, and it is difficult to fix the value of the property left behind by the succeeded. To solve the problems,the authorities should take some supporting measures, raising taxpayers＇ awareness of paying taxes and establishing a scientific and independent assessment system and a setup.