论遗产税纳税人的职业化

The Discussion on Professionalization of Estate Tax Taxpayer

遗产税纳税人职业化的必要性在于:由具有中立性、专业性和独立性的组织担当遗产税的纳税人,综合、积极、公平、协调、一体化地处理遗产的需要,是遗产利益各方共同的要求。遗产税纳税人职业化的可行性在于:纳税人的确定只是一个技术性问题,遗产税纳税人的职业化在理论上并无障碍,确定遗嘱执行人、遗产管理人为遗产税的纳税人是各国普遍做法,而遗嘱执行人、遗产管理人的职业化在财税法律服务发达的国家是自然而然的事,我国破产管理人的改革实践表明,我国的遗产管理人、遗嘱执行人的遗产税纳税义务及其职业化问题的解决也应该是顺理成章的事。分析遗产税纳税人职业化的必要性和可行性,就能认识其必然性,在此基础上,就可勾画出我国遗产税纳税人职业化的大框架。

The necessity of estate tax taxpayer’ professionalization is that the taxpayer as an organization with neutrality, profession-alism and independence, which is the need of managing comprehensive positive fair coordinate estate, and is a common request of estate interest parties. The feasibility of estate tax taxpayer ’ professionalization is that the determination of taxpayer is a technical question and is a barrier-free in theory, it is widespread that countries determine the estate administrator and testament executor as tax taxpayer, and estate administrator and testament executor’s professionalization is a natural thing in the countries of fiscal and tax legal services are ad-vanced, our country’s reform practice of bankruptcy administrator shows that the solution of estate administrator and testament executor’s tax obligation and its professional problems should also be a natural thing. Through analyzing the necessity and feasibility of estate tax taxpayer’s professionalization, we can recognize its inevitability, on this basis, can outline the framework of estate tax taxpayer’s profes-sionalization in our country.