我国开征遗产赠与税的构想

A Conception of Imposing Inheritance Tax and Gift Tax in Our Country

目前在我国开征遗产赠与税的时机业已成熟 ,应参照国际惯例并结合实际国情 ,采用总遗产税制 ,以居民的不动产和有形动产为课税对象 ,通过高起征点 ,低税收负担率 ,个人申报制和支票制 ,轻税重罚 ,确保收入及时足额入库。

In our country,the time is ripe for imposing inheritance tax and gift tax.Referring to international practice and combining our national conditions,we should adopt total inheritance tax,which take resident real estate and tangible personal estate as an object of taxation.Taxation is turned over to national treasury timely and adequately through high tax point,low tax rate and personal declaration and cheque system.