中国遗产税法的构想  

A Concept of an Inheritance Tax Law in China

作　　者：仇永胜[1] 张晓东[1] 

机构地区：[1]云南大学法律系

出　　处：《思想战线》1997年第4期60-65,共6页Thinking

摘　　要：中国遗产税法的构想仇永胜张晓东遗产税是财产所有人死亡时，就其所有的遗产课征的税。我国在１９９４年税制改革时将遗产税作为拟开征的税种。就国内外情况而言，遗产税税源不广，税收占整个国民税收的比例很低，开征遗产税之目的在于解决社会问题。我国是否有必要制定遗...This article expounds some social problems existing at present or are very likely to emerge in future in our country, and the establishment of the inheritance tax law will help to solve them. For instance, the control of the accumulation of the private property scale, the reduction of the unstable factors of the society, the correction of the improper attitude towards the use of the property, and the defense of the national sovereignty and economic interest. Besides, the article also reviewsthe basic conditions on which the inheritance tax law is to be formulated, which include the tax sources, the report of the property, the registration, the appraisal system, the citizens′ habit of paying the tax, and the legal system of inheritance relating to the inheritance law. Finally the author comes to the conclusion that the inheritance tax law should be and can be formulated in our country. Lastly the author forwards the proposal that the inheritance tax law should be formulated on fair and legal principles.

关 键 词：遗产税法 总遗产税制 赠予税 公平原则 被继承人 高收入阶层 收入分配不公 征收模式 财产所有人 纳税人 

分 类 号：D922.220.4[政治法律—经济法学]