我国开征遗产税的必要性与可行性分析

An analysis on necessity and feasibility of imposing estate tax in China

从我国现阶段国情和历史出发,分析了遗产税在经济生活中的作用,又对财产难以确认、纳税意识不强、税收征管水平不高等实际征收过程中的困难进行了论述,认为我国开征遗产税为时尚早,不具备必要性和可行性,因此解决收入分配等问题还应采取其他政策措施。

From present condition and the history of our country,the author analyzes the role of estate tax in economic life and discusses the problems existing in the process of imposing estate tax,such as the difficulty in confirming of property,the week tax consciousness,the low levying and management level and so on.It concludes that it＇s too early to levy estate tax,and the necessity and feasibility are not possessed.Therefore,other effective political measures should be adopted to solve the problem of income distribution.