我国开征遗产税的可行性分析

Analysis of Feasibility of Inheritance Tax in China

在我国贫富差距日益严峻的背景之下,遗产税的开征与否充满争议。经过对我国个人收入大幅度增长、贫富悬殊加大、完善税收的调节功能和缓解社会矛盾等四个方面进行深入分析,我国已具备开征遗产税的基本条件,遗产税的开征利大于弊。

Under the background of an increasingly grim gap between the rich and the poor in China, whether estate tax is levied or not is full of controversy. After an in-depth analysis of the substantial growth in personal income, increased disparity, tax regulatory improvement and social conflict remission has been made, it comes to conclusion that China has had basic conditions for inheritance tax and the advantages of estate tax levy outweigh disadvantages.