遗产税开征呼声升温下的思考

Reflection on the Heated Introduction of Levying Inheritance Tax

随着经济的不断发展,贫富差距的现实使得开征遗产税的呼声日益高涨。但是我国是否应当顺应所谓的遗产税国际潮流,这是值得冷静思考的。文章通过正反分析开征遗产税可能带来的正面效果以及目前需要开征遗产税仍需解决的问题后发现,我国目前并不适宜开征遗产税。

With the development of economy, the wealth gap makes an increasingly urgent call for levying inheritance tax. However, it is worthy of calm consideration whether our country should follow the international trend of levying inheritance tax. Through the positive and negative aspects, the paper analyzes the positive effects of the inheritance tax and the problems that remain to be solved if we start to levy the tax, and it has been discovered from the consideration that it is not proper in levying inheritance tax in China at present.