从反避税的角度谈我国遗产税和赠与税的制度设计

目前我国的两极分化趋势加剧,作为调节财富分配不均的现有的个人所得税没有发挥其应有的效用,因此,具有缓解贫富差距的遗产税的开征与否成为关注的焦点。随着经济社会的发展,纳税人避税手段多种多样,严重损害着我们国家的税收利益。为了使遗产税能够更好地发挥其缩小贫富差距的作用,我们在遗产税的制度设计上就必须强调反避税的理念。

At present,the gap between the wealth and the poor had been greatly widened.The Individual Income Tax（IIT） ,as the tax tool adjusting the uneven between the rich and the poor,fail to act its function in the economic society.Therefore,whether to impose the Inheritance Tax,which can alleviate the polarization of wealth,has become one of the hot topics for the citizens.With the development of the economic society,the approaches and methods of tax avoidance become various and grievously harm the tax interests for the country.In order to better realize the role of narrowing the gap between the rich and the poor,the design of Inheritance tax should place an emphasis on the thoughts of Anti-tax Avoidance.