对我国征收遗产税的法理分析

An Legal Analysis on Levying Estate Tax in China

在一个健康有序的财税制度中 ,遗产税必不可少。但我国建国以来一直未开征遗产税 ,目前我国已在一定程度上具备了开征遗产税的条件 ,但仍然存在很多有待解决的问题。在分析我国开征遗产税现实条件的基础上 ,借鉴国外的相关税收制度 ,结合我国实际情况 ,给出了构建我国的遗产税框架的一种模式。

Inheritance Tax is independent to a perfect financial system. However,China has never collected the inheritance tax since the founding of our People's Republic. There are some difficulties in levying inheritance tax at present. This article will analysize the actual condition of the China and design the framework for in heritance tax.