中国开征遗产税的法律分析——以收入分配改革的目标为视角

A Legal Analysis of Levying Estate Duty in China——From the Perspective of Income Distribution Reform

2013年2月5日,众人翘首期盼的收入分配改革方案终于千呼万唤始出来。本次改革的目标明确指出要改善收入分配秩序,调节贫富差距加大的问题。而遗产税作为财产税的一个组成部分,其存在的最大意义就是缩小收入分配差距,调节贫富悬殊问题。本文主要论证开征遗产税的必要性和紧迫性,并且呼吁我国可以尽快制订遗产税法,开征遗产税。

On February 5,2013, the Income Distribution Reform Plan was finally released, the goal of the reform clearly points to improve the income distribution order, adjust the gap between the rich and the poor. As a part of the property tax, inheritance tax enormous significance of its existence is to narrow the gap in income distribution, adjust the disparity between the rich and the poor. This paper demonstrates the necessity and urgency of levying the inheritance tax, and call for our government to make relevant laws and implement them as soon as possible.