中国开征遗产税可行性分析

Feasibility analysis of China's application of inheritance tax

遗产税是针对财产持有人逝世后所遗留的财产而征收的、具有明显"劫富济贫"性质的、可抑制贫富分化与社会浪费等现象的一种税。如今,经济迅速发展的同时,贫富差距愈发明显,遗产税的征收将势不可挡。在了解遗产税制度概念及分类和在我国的现实情况的基础上,对在我国征收遗产税的可行性进行分析。

The inheritance tax is a kind of tax levied on the property left by the property owner after his death,and has obvious characteristics of taxation and poverty.Today,the rapid economic development has made the obvious gap between the rich and the poor,the collection of inheritance tax will be overwhelming.On the basis of understanding the concept and classification of the estate tax system and the reality of our country,the feasibility of collecting the inheritance tax in our country is analyzed.