遗产税制度效应分析与我国的遗产税开征  

Effects of Taxation on Inheritance and Its Relevance in China

作　　者：高凤勤[1] 许可[2] 

机构地区：[1]山东财经大学财政税务学院 [2]中央财经大学商学院

出　　处：《税务研究》2013年第3期40-42,共3页

基　　金：国家社科基金青年项目"公平分配视角下的中国遗产税问题研究(11CGL028)";国家社科基金项目"慈善捐赠税收激励政策研究(12BJL030)";教育部人文社会科学研究青年项目"促进我国居民收入公平分配的税收政策研究(10YJC790058)";山东省优秀中青年科学家科研奖励基金"产业结构调整视角下的山东省地方税收收入能力提升策略研究(BS2011SF015)的阶段性研究成果

摘　　要：随着我国经济的快速增长,财富不均问题日益凸显,遗产税作为政府调控财富分配的政策工具,其效率与公平问题成为我国开征与否的争议焦点。本文通过分析遗产税的效率效应与公平效应,认为遗产税引发经济低效的论断缺乏理论依据和实证支撑,而公平效应显而易见。因此,我国可以采用征管便利的总遗产税制,并辅之以赠与税。With the rapid growth of China＇s economy, problems of wealth gap become increasingly prominent. Inheritance tax can be used as a policy tool for the government to control wealth distribution. However, its efficiency and fairness become the focus of debate in China. This paper analyzes its effect of efficiency and effect of fairness and argues that there is short of theoretical basis and empirical support for the conclusion that the inheritance tax can cause inefficient economy, instead, its effect of fairness is obvious, The paper suggests a type of total inheritance tax, accompanied by a type of gift tax, could be introduced in China.

关 键 词：遗产税 贫富差距 公平 效率 

分 类 号：F812.42[经济管理—财政学]