收入分配改革下的遗产税法律制度

The Inheritance Tax System in the Perspective of Income Distribution Reform

当前,随着我国贫富差距的扩大,遗产税制度被视为收入分配改革的一项重要措施而被广泛讨论。在我国,遗产税的开征不仅具备充分的理论依据,而且就实践基础来看我国开征遗产税必要且可行。因此,应尽快将理论构想变成现实,妥善建立我国的遗产税制度。

At present, the gap between rich and poor expands day by day in China, and the inheritance tax has been widely discussed as an important measure of wealth distribution reform. Through detailed analysis,we hold that there have a sufficient theoretical basis in levying inheritance tax, and it is necessary and possibility. Therefore, we should put forward the concrete conception into fact and properly set up our inheritance tax system.