六论税制改革——关于遗产税

On Tax Policy Reform Ⅵ——About Inheritance Tax

随着社会经济的快速发展,我国私人财富的总额不断增加,拥有巨额财富的人数越来越多。对巨富们生前积累的庞大财富开征遗产税是世界上大多数国家的通行做法。目前,有100多个国家开征遗产税。笔者曾在20世纪80年代末,针对我国私人财富状况进行分析后发文表示,我国不宜仓促开征遗产税。20多年过去了,我国私人财富的状况发生了巨大变化,我国开征遗产税的条件已经具备,应尽快出台相关法律法规,适时开征遗产税。

With the fast development of society and economy in China,the total amount of personal wealth in China would be and is increasing,more and more people with giant wealth would appear.In most countries in the world,huge inheritance of tycoons would be levied.At present,more than 10 countries would collect inheritance tax.In the end of 1980s,the author,after an analysis about personal wealth in China,issued a paper saying that China should not hurry to start inheritance tax.After more than 20 years,with a big change in personal wealth of China,requirements of starting the tax been met,related laws and regulations should introduced.