论当代遗产税的精神

On Spirit of Contemporary Estate Tax

理解遗产税制度,形成遗产税社会共识,需要认识遗产税的精神。当代遗产税的精神可提炼为:"替天行道"——遗产税的征收,是国家以专款专用税的方式,将去世的巨富占有的应当属于其他社会成员的那部分巨额财富"归还"给他们;"自由竞争"——征收遗产税意在打断或避免贫富差距的代际遗传,防止超级富人阶层出现,打断或避免家族财富过度的累代积聚和集中,防止一个永久的特权阶级出现,保障自由竞争,促进社会效率的提高;"尽情慈善"——遗产税通过慈善公益捐赠扣除的装置,使精英巨富能调动更多的财富,能最愉悦、最幸福、最尽情地从事他所钟爱的慈善公益事业;"自立自强"——遗产税的征收要是人们认识到,不应该依赖父祖的遗产,不劳而获,做寄生虫,而应该依靠自己的勤劳和创造,勤奋进取,积极向上。认识遗产税的精神,对人们的财富观念和行为方式会有重大的影响。

To understand the estate tax system and form social consensus, it is necessary to know the spirit of estate tax. The spirit of contemporary estate tax can be refined into： ＂enforce justice on behalf of heaven＂-the state levy es- tate tax in the form of special fund, and the death of richest who possess great wealth that belong to the other society members should ＂return＂ to them; ＂free competition＂-levying estate tax is to interrupt or prevent the gap between rich and poor of intergenerational inheritance, to prevent the super rich class and interrupt or avoid the excessive generation of family wealth accumulation and concentration, to prevent the emergence of a permanent privileged class, so as to safeguard the free competition and promote social efficiency; ＂enjoy charity＂-through the charitable donation deduction of device, the estate tax can encourage the elite rich mobilize more wealth, and fully engage in his beloved charitable public welfare more pleasure and happiness. ＂self-reliance＂-levying estate tax makes people realize that they should not dependent on the parent＇ s heritage, reaping without sowing and as a parasite, but should rely on their own hard work and creative, hardworking and enterprising. Understanding the spirit of estate tax will have a significant impact on people/s wealth concepts and behavior patterns.