和谐社会背景下的遗产税立法建构

Construct Inheritance Tax Under the Background of Harmonious Society

中国共产党将建设社会主义和谐社会作为现阶段的重要任务,实现社会公平,改变贫富悬殊的状况是执政党迫切需要解决的问题。在这种背景下,开征遗产税就有了重要的意义。分析遗产税的背景和意义,应该考虑到遗产税征收的基础,并且在法制的原则下制定遗产税征收的基本制度,同时要充分考虑到现实的困难和解决思路。最终,在我国确定遗产税的征收,为社会财富观和和谐社会的建立奠定法律基础。

The Chinese communist party takes the construction of socialist harmonious society as an important task of the party at the present stage.Realizing social justice,narrowing the gap between rich and poor are the problem in urgent need to solve.In this context,inheritance tax system has important significance.Analysis of the background and significance of inheritance,should consider tax collection,and in the legal system for tax levied under the principle of the basic system,to fully considering the reality of difficulties and solution.Finally,the tax levied on our determination,for the social wealth view of harmonious society and a legal basis.