衡平理念下遗产税的开征与法律制度构建  

Imposition and Constructing Legal System of Inheritance Tax in Light of Equity Idea

作　　者：李瑞雪[1] 

机构地区：[1]西南政法大学,重庆401120

出　　处：《西南政法大学学报》2014年第2期77-85,共9页Journal of Southwest University of Political Science and Law

摘　　要：衡平税法将衡平理念运用到了税法之中,其提出立足于我国非均衡经济制度条件下产生的社会财富分享不公的矛盾。传统税法面对贫富差距问题存在一定的法律失灵甚至异化现象,需要衡平理念对其进行矫正。遗产税在调节社会财富分配方面的作用已在世界其他国家得以彰显。当前,在衡平理念下开征遗产税并建立相应的法律制度具有必要性和可行性。构建遗产税法应立足于我国现实,实现三位一体但又有层次的价值理念、税权和税负的衡平。Equity of tax law applies equity idea in tax law, which results from the contradiction of unfair social wealth sharing originated from China＇ s unbalanced economic system. There are some legal failures and even alienation in traditional tax law when the traditional tax law is applied in solving the problem of the gap between rich and poor, so it needs to be rectified by adopting the equity idea. The effect of inheritance tax in the regulation of the distributing social wealth has been demonstrated in other countries in the world. It is neeessary and feasible to impose and construct a legal system of inheritance tax in light of equity idea currently. Constructing inheritance tax law should be based on the reality of our country. The equity of value idea, tax power and tax burden are a three-in-one but hierarchical structure.

关 键 词：衡平税法 遗产税 实质公平 赠与税 

分 类 号：DF432[政治法律—经济法学]