从开征遗产税谈社会公平问题

On Social Equity from the Angle of Imposing Inheritance Tax

遗产税在世界上已有 40 0多年的历史 ,但我国至今仍未开征。随着我国经济发展水平的不断提高 ,政府开始准备开征遗产税。文章从开征遗产税实现社会公平这个角度 ,分析了在我国从计划经济向市场经济过渡的经济体制改革阶段开征遗产税的必要性和迫切性 ,提出了开征遗产税调节收入分配从而实现社会公平 ,既是经济问题 ,更是社会问题和政治问题。

Inheritance tax has a history of more than 400 years.In China,however,inheritance tax has not been imposed so far.With the constant development of economy in China,the goverment is well prepared to levy it.Form the angle of realizing social equity,this paper analyzes the necessity and urgency to impose inheritance tax in the time of economic system reform in the transition from commanding economy to market economy,and presents the idea that inheritance tax can adjust income allocation and realizing social equity is an economic,social issue,and political issure as well.