遗产税需要定盘星

Estate Tax Needs the Benchmark

大量怪现象的存在,使遗产税成为谜,更使其复杂、不公、低效,令人难以理解;这些怪现象产生的根源,就在于忽视了遗产税不同的发展阶段,将功能不同、制度殊异的古今遗产税在观念上混为一谈,在制度上混为一体;而消除这一根源,必须明确当代遗产税的定盘星。遗产税的定盘星是遗产税最基本的时代特征,是在一定时期全社会在遗产税问题上的最基本的共识,是在一定时期全社会在遗产税行动中的最基本的出发点;"只对巨富征收"应当被确定为当代遗产税的定盘星。

The existence of large number strange phenomena, which make the estate tax become mystery, and make its more complex, injustice, inefficient and di^cult to understand; The origins of these strange phenomena is that the estate tax＇s different development stages were ignored, and made the different function, special different system＇s ancient and modem estate tax conceptually confused and mixed in the system as a whole; And to eliminate the origins, it must be clear and definite the contemporary estate tax＇s benchmark That is the most basic characteristics of estate tax, and is the most basic consensus on the estate tax problems in a certain period in the whole society, and is the most basic starting point in estate tax action in a certain period in the whole society; Only levied on the super--rich should be identified as the contemporary estate tax＇s benchmark.