论建立和完善我国的遗产税与赠与税制度

Establishment and Consummation of Inheritance Tax and Gift Property Tax Systems in Our Country

随着经济体制改革的深入,我国公民的财产状况日益复杂,遗产范围、赠与范围逐渐扩大,财产价值日益增强。综观我国遗产继承的财产赠与的现状,结合国外许多国家的成功经验,在我国有必要也有可能征收遗产税和赠与税,这将是我国继承法制改革的内容之一,也是完善我国社会主义法制建设的要求。

With the further development of the structural reforms in the economic field of our country, Chinese citizens'property situation becomes increasingly complicated.What's more, the scope of deceased property and property presentation extend and their value is increasing day by day.According to the status quo of inheritance and presentation property of our country, and using the experience of other countries for reference, the author holds that it is possible and necessary to impose Inheritance Tax and Gift Property Tax in our country.It is a part of our country's law svstem reform and whose aim is to complete the communist law system.