典型国家遗产赠与税制比较借鉴与税制设计

The Comparison and Reference of Bequest Tax of Typical National Tax System and Tax System Design in China

贫富差距日渐扩大、房产代际转移高峰即将来临等因素促使我国遗赠税的开征摆上议事日程,近年来国家层面颁布的政策条例也为遗赠税的开征奠定了基础,开征遗赠税将在宏观与微观层面为我国带来正能量。通过对典型发达国家和发展中国家遗赠税制的比较和分析,对我国开征遗赠税制在遵循税收法定原则和税制要素等方面进行借鉴与设计,使税收的开征落到实处。

With the gap between the rich and the poor widened, the upcoming intergenerational property transfer peak would make levying the bequest tax put on the agenda. In recent years, the policies and regulations issued by the governments also laid the foundation for collecting bequest tax, which will bring positive energy to our country in macro and micro level. Through comparing and analyzing the bequest tax system of the United States, Japan, Italy and some other countries, we will take some references and examples on how to design bequest tax in China, which will be beneficial for levying the bequest tax in practice.