第三次分配视域下开征遗产税问题研析

An Analysis of Levying Inheritance Taxation from the Perspective of the Third Round Distribution

遗产税作为现代税收制度的重要组成部分,在促进第三次分配中发挥着重要作用。现阶段,我国开征遗产税在征税对象、计税依据、税率、征税环节等方面存在难点。构建促进第三次分配的遗产税制度,应在破解相关难点的基础上,采取总遗产税税制模式,制定遗产税优惠政策,加强遗产税反避税制度建设,同时开征赠与税。

As a significant component of the modern tax system,inheritance tax plays an important role in promoting the third distribution.Currently,there are practical dificulties in introducing inheritance tax in China in terms of tax subjects,tax basis,tax rates,and taxation process.Based on the key relevant difficulties,in order to construct an inheritance tax system that promotes the third distribution,a total inheritance tax system model should be adopted,and further to formulate preferential inheritance tax policies,strengthen the construction of an anti-avoidance system for inheritance tax and levy a gift tax.