关于遗产税制的几点思考  

Thoughts on the estate tax system

作　　者：才策 

机构地区：[1]辽宁省交通征稽局,辽宁沈阳110016

出　　处：《辽宁税务高等专科学校学报》2005年第5期7-9,共3页Liaoning Taxation College Journal

摘　　要：随着我国计划经济局面的打破和近三十年来促进经济持续增长的成功改革,经济社会中个人财产大量聚集。我国现行的税制体系对收入分配初次调节能力有限,出于财政收入和公平原则的考虑,开征遗产税的必要性日益突显。文章就开征遗产税的必要性从多方面进行讨论,而后提出在我国当前形势下合理的遗产税的设计方案并对开征遗产税所需要的相关制度的建立和健全进行讨论,最后得出结论。With the successful reform in China for almost 30 years, the individual wealth is amassing tremendously. However, the existing tax system is not effective enough to regulate the income distribution. So the necessity to levy the estate tax is more and more remarkable. The author tries to put forward the plan of a proper estate tax consistent with the present situation in China and the establishing of related system is also discussed.

关 键 词：遗产税 赠与税 税制模式 中国 

分 类 号：F812.424[经济管理—财政学]