论我国遗产税立法的合理性

On the Rationality of Legislation of Inheritance Tax in China

近年来,有关遗产税立法的问题在学界及社会公众中争议较大。然而,在争议之余,有关遗产税开征的一些理论问题仍未很好地界定。合理界定遗产税立法的基础理论,有利于遗产税的实践推进。因此,在分析论证我国遗产税立法社会背景的基础上,正确定位遗产税的功能,明晰其与个人所得税的区别,才能更好地实现遗产税的价值和目标。

In recent years, the inheritance tax legislation has become a controversial issue in the academic community and the public. However, some of the theoretical issues related to the introduction of inheritance tax have not been well defined. Reasonable definition of the basic theory of inheritance tax legislation is conducive to the practice of estate tax. Therefore, to get the correct function of the inheritance tax and make clear the difference between the inheritance tax and the personal income tax on the basis of the analysis of the social background of inheritance tax legislation, it will better realize the value and aim of inheritance tax.