浅探开征遗产税

On the Introduction of Inheritance Tax

遗产税的征收近几年渐成热点。如果征收有利于完善税制,缩小贫富差距和社会进步。但也会带来导致资金人才外流,征管困难和缺乏相关法律依据等。但遗产税能对社会和谐进步起到重要作用,因此本文对征收遗产税提出了初步构想,国家应尽快出台遗产相关法律,并对征收机构、范围、起征点等基本问题进行明确,同时推出遗产税征收的时间表与实施草案,确保真正起到调节社会公平的作用。

The collection of inheritance tax has become a hot spot in recent years. It is conducive to improving the tax system, narrowing the gap betw-een rich and poor and social progress. But it will also lead to capital outflow of talent, collection and management difficulties and the lack of relevant legal basis. But the inheritance tax can play an important role in the harmonious progress of society, so this article put forward the initial concept of the collection of inheritance tax. The government should enact heritage law as soon as possible, and makes clear the collection institutions, scope, threshold and other basic issues, and publishes the timetable and draft of inheritance tax collection, to ensure its function of regulating social equity.