论我国遗产税的开征

On starting to Collect Inheritance Tax in China

随着我国经济的快速发展 ,社会财富不断增加 ,一批高收入阶层已经形成 ,这为遗产税的开征创造了一定的条件 ,但还有一些社会环境、法律政策、配套设施等方面的问题急待解决。按照国际惯例 ,并结合我国实际 ,我们应选择符合我国国情的遗产税制模式 ,制定适宜的税率 ,合理确定扣除抵免项目 。

With the quick development of our national economy and continuous increase of social wealth, a social class of high income has already formed, which creates necessary conditions for collecting inheritance taxes. But there are some problems in social circumstantial law policy and auxiliary facilities which need dealing with urgently. In accordance with international practice and our practical situation, we should choose a suitable tax-collecting mode, set proper tax rate, fix deduction items and begin to collect inheritance tax.