我国开征遗产税问题初探

On Establishing Inheritance Tax Systems in China

遗产税是一个国际性的税种，目前约有１００多个国家和地区开征此税。随着我国改革开放的不断深入，收入分配格局发生了很大变化，个人收入水平不断提高且收入差距拉大，先富起来的一部分人拥有较多甚至是巨额的财产，使我国遗产税的开征不仅可能而且必要。

Levying inheritance taxes is an international practice, carried out in more than 100 countries and regions. With the deepening of China's reform, people's living standard has been greatly improved. Meanwhile, the income discrepancy among different people is larger than ever, some rich people own large of even enormous size of properties. Soit is necessary to set up an inheritance taxation system in China.