我国遗产税制度设计之构想--以域外立法经验为视角

Design of Inheritance Tax System in China-From the Perspective of Foreign Legislative Experience

近年来,随着我国居民收入的不断提高,社会财富差距也呈现出来,征收遗产税以调整社会成员间的财富分配已然成为立法必要。美、日、意等国家早已开始遗产税的相关立法实践,基于此,通过对域外遗产税制的理论阐述,认为中国应当在借鉴国外开征遗产税范例的基础上,吸收外国遗产税立法经验并深入结合中国的具体情况,确定纳税主体、征税范围、税率、免征额等制度内容,并确立相关配套制度包含但不限于完善个人财产登记制度、资产评估制度、死亡报告制度等,最终创设与我国的实际国情能够完美契合的遗产税法律制度。

In recent years,with the continuous increase of residents′income in China,the social wealth gap presents a trend of polarization,and it has become necessary to levy inheritance tax to adjust the wealth distribution among members of the society.The U.S.,Japan,Italy and other countries have already started the tax legislation practice.Based on this,through elaboration of overseas inheritance tax theory,this paper holds that,drawing lessons from foreign examples of inheritance tax,China should subsequently absorb foreign inheritance tax legislation experience and take into account her specific national situation in order to determine the content of the tax system,such as payment main body,scope of taxation,tax rates,tax exemption,etc.and establish the related supporting system construction including,but not limited to,improving the system of personal property registration system,asset appraisal system,death reporting system,etc.Finally,China would create an inheritance tax law system which could totally correspond to the actual current conditions of our country.