中国遗产税开征基础评析

Analysis of Inheritance Tax Levy in China

遗产税是一个古老的税种,但是对于我国而言仍处于立法准备阶段。对于何时开征遗产税,理论界和司法实务界也是众说纷纭。对我国而言,虽然已经在一定程度上具备了一些条件,但还需要更多的完善。立法部门不必急于通过立法,而应该在立法过程中调动各方面的力量加强研究和论证,使遗产税法能够建立在民主和科学的基础上。

The inheritance tax is an ancient taxation, hut it is still in the preparation stage of legislation in China. When collecting the inheritance tax, the theoretical circle and judicial practice circle are also controversial. Through the analysis in economic, social and legal basis of inhedtan.ce tax levy in China made by the author, for our country, though it has sn,ne conditions to a certain extent, it still needs more improvement. The legislative branch is in no hmTy to pass legislation, but they should mobilize all aspects of forces to strengthen research and demonstration in the legislative process, so that the inheritance tax law can be established on the basis of democracy and science.