从分配正义的视角论证中国征收遗产税的合理性

On the Legitimacy of China’s Inheritance Tax from the Perspective of Distributive Justice

遗产税一直被视作均衡社会财富、促进社会公平的有效手段。随着市场机制的日益成熟和市场主体的不断分化,响应中国式现代化共同富裕的目标、纾解贫富两端的张力日趋重要。中国开征遗产税势必被提上议事日程。分配正义理论发展历史悠久,其核心强调包括经济利益、社会资源和公共服务的公平分配,是构建有序正义公正的社会价值基础;其内涵与遗产税征收的初衷不谋而合,分配正义理论奠定了征收遗产税的合法性。在具体的运作机制上,遗产税在原始分配、二次分配和三次分配中均能发挥其有效作用。中国业已具备征收一部分遗产税的条件,但面对配套制度不完善、大众偏见较深和税收归属等问题,中国开征遗产税依旧任重道远。

Inheritance tax has always been regarded as an effective means of balancing social wealth and promoting social equity.With the increasingly mature market mechanism and the continuous differentiation of market subjects,it is increasingly important to respond to the goal of common prosperity of Chinese path to modernization and relieve the tension between the rich and the poor.The imposition of inheritance tax in China is bound to be put on the agenda.The theory of distributive justice has a long history of development,with its core emphasizing the fair distribution of economic interests,social resources,and public services,which is the social value foundation for building an orderly,just,and fair society.Its connotation coincides with the original intention of inheritance tax;the theory of distributive justice has established the legitimacy of inheritance tax.In terms of specific operational mechanisms,inheritance tax can play an effective role in primary distribution,secondary distribution,and tertiary distribution.China also has the conditions to collect a portion of inheritance tax.However,facing problems such as incomplete supporting systems,deep public prejudice,and tax attribution,China still has a long way to go in levying inheritance tax.