关于我国开征遗产税的研究

Research on the levy of inheritance tax in China

遗产税是一个古老的税种,是对被继承人死亡时所遗留的财产所课征的一种税。近年来,我国社会各界对于开征遗产税的呼声越来越高,结合我国当前的社会经济发展状况,重点分析了我国开征遗产税的必要性、可行性,同时剖析了在开征遗产税过程中可能存在的阻碍,进而为我国遗产税的开征提出了建议。

Inheritance tax is an ancient tax,which is a tax levied on the property left over by the heir.In recent years,the voices of all sectors of society in China on the levy of inheritance tax have become higher and higher.Combining with the current social and economic development status,this paper focuses on the analysis of the necessity,feasibility of the levy of inheritance tax in China,and analyzes the existing obstruction,and then put forward suggestions for the introduction of China's inheritance tax.