当前我国开征遗产税的可行性分析

The Analysis on the Feasibility of Imposing Estate Tax in China at Present

遗产税是国际上普遍开征的税种。近年来,随着我国经济的不断发展和收入差距的不断扩大,遗产税的开征问题日益成为人们关注的焦点。当前我国的经济社会发展状况决定了我国具备了开征遗产税的许多有利条件,但是遗产税税制复杂,涉及面广,征管难度大,遗产税的开征面临着一些问题和障碍。因此,我国应该在各方面条件进一步成熟的时候,适时推出符合我国国情的遗产税制度。

Estate tax is widely imposed in the world. With the development of economy and the expansion of the income gap among the individuals, whether to impose estate tax in China has become a social focus. However, estate tax is compucate, which is not only related to many aspects, but also difficult to operate. According to economic and social condition, China has many advantages to impose estate tax, but it also faces some problems. As a result, China should carry out the estate tax system when the situation of our country is ripe in the future.