遗产税的开征探析

On Starting Collecting Inheritance Tax

遗产税早在四千多年前的古埃及就因筹措军费的需要而开征了。中国古代也有类似的税种,但因种种原因最终夭折。对于今天的中国,开征遗产税的原因以及制度设计都需要谨慎考虑,在出台法案之前要充分考虑各种影响因素和障碍,通过总结历史教训,为在适当的时候开征遗产税提供借鉴。

About 4000 years ago,Egypt collected the inheritance tax for military expenditure. There were also similar taxes in ancient China though it did not last long. Presently,the reason and system for this tax should be considered carefully in China. Before application,all possible factors and obstacles should be examined. Historic lessons may provide reference for this practice.