我国遗产税制度构想:基于居民财产分布特点  

A Conception of Inheritance Taxation:Based on Residents' Property Allocation in China

作　　者：谢枫[1] 

机构地区：[1]江西财经大学财税与公共管理学院,南昌江西330013

出　　处：《财经论丛》2014年第2期30-35,共6页Collected Essays on Finance and Economics

基　　金：国家社科基金资助项目(11BJY131);浙江省教育厅科研基金资助项目(Y201329276)

摘　　要：本文以2007年和2011年我国居民财产收入的相关数据为基础,分析了我国居民财产分布的特征,并据此提出了构建我国遗产税制度的纳税人、征税范围、税率形式及免征额等税制要素的设计思路。Inheritance taxation is a key way to narrow the gap of property allocation. Using relevant data on property in- come of Chinese residents in 2007 and 2011, this paper analyses the characteristics of property allocation of our country, based upon which it brings forward a conception of inheritance taxation system for China with taxpayers, tax scope, forms of tax rate and tax credit as the tax elements of the system.

关 键 词：财产分布 基尼系数 遗产税 

分 类 号：F812[经济管理—财政学]