关于我国建立遗产税制的几点思考  

Reflections on Establishing Estate Tax in our country

作　　者：代英姿[1] 

机构地区：[1]东北财经大学财税学院,辽宁大连116023

出　　处：《辽宁税务高等专科学校学报》2008年第1期40-42,共3页Liaoning Taxation College Journal

摘　　要：遗产税是一个古老的、世界各国普遍征收的一种税,是调节社会成员财富分配的一种税收手段。中国在20世纪40年代曾开征过遗产税,新中国建立初期也设计过遗产税,但由于条件不具备而没有开征。改革开放以后,随着经济的迅速发展,各项改革的逐步深入,收入的不断增长,居民个人财富的拥有量在逐渐增加,以存量收入的财产为课征对象的遗产税的开征显得非常必要。Estate tax is a kind of tax that is ancient , generally imposed by all of the world , and is also a kind of tax means which regulates the wealth distribution among social members. China once imposed estate tax in 40＇s in 20 centuries, lately China once designed estate tax as well in the early years. Because the condition lacked, lately China didn＇t impose estate tax. As the development of our China＇s reform and open, the speed of economic devel- opment and all kinds of reforms have both greatly enhanced , personal income and the wealth that resident individual owns are increased continuously. So it is necessary to impose estate tax on deposited incomes. This article analyses estate tax system and related problems of estate tax, then points out some problems of imposing estate tax at present.

关 键 词：遗产税制 财富分配 财产 赠与税 

分 类 号：F810.422[经济管理—财政学]