OECD成员国遗产税和继承税制度的比较研究及启示

A Comparative Study and Its Implications of Estate Taxation and Inheritance Taxation in OECD Member Countries

本文梳理了2021年《OECD成员国继承税》报告,借鉴国内学术界对遗产税和继承税制度及其政策效应的研究成果,通过开展问卷调查的方式,了解社会各阶层民众对遗产税和继承税的认知程度及拟开征的态度,分析我国开征遗产税或继承税的现实需要和社会基础,在共同富裕视角下,从制度设计层面对未来我国开征继承税提出政策建议。

This paper sorts out the report of Inheritance Taxation in OECD Countries released by the OECD in 2021,and draws on the research results of domestic academia on the estate taxation and inheritance taxation and their policy effects.The paper conducts a questionnaire survey to understand the people's awareness of estate taxation and inheritance taxation from different social stratums and their attitude towards the proposed collection.The paper also analyzes the practical needs and social basis of China's estate tax or inheritance tax levy,and puts forward policy design suggestions for China's future inheritance taxation from the perspective of common prosperity.