我国遗产税开征的社会情绪、基本常识与共识基础  

The Social Mood,Common Sense and Consensus base of Levying Estate Tax in Our Country

作　　者：张永忠[1] 

机构地区：[1]江苏大学财经学院,江苏镇江212013

出　　处：《兰州商学院学报》2014年第3期26-32,共7页Journal of Lanzhou Commercial College

基　　金：国家社科基金项目"社会公平视角下的我国遗产税制度设计研究"(11BJ133)的阶段性成果

摘　　要：2013年11月份结束的又一轮关于我国遗产税开征的社会讨论,非常有必要进行梳理、总结和反思。在这次讨论中,我国普通民众对遗产税开征的普遍而强烈的反对声,实质是对我国改革中存在的众多问题和矛盾的紧张、失望、担心、忧虑、不安、不满、厌恶和愤怒等社会情绪的宣泄,但是,各种严重违反当代遗产税基本常识的传言实则起到了乘风放火、火上浇油的作用,而这样的传言之所以能有如此大的影响力,则是因为我国遗产税的开征缺乏坚实的共识基础。因此,必须重视反对我国遗产税开征的社会情绪,普及我国遗产税开征的基本常识,夯实我国遗产税开征的共识基础。It is very necessary to comb,summarize and rethink for another round of social discussion just finished about the levying estate tax in our country.In this discussion,the widespread and strong opposition of ordinary people on estate tax which is the catharsis of many problems existing in our country＇s reforming and social mood on contradiction such as tension,disappointment,worry,anxiety,discontent,disgust and anger essentially,but all kinds of rumors which serious breach the contemporary estate tax＇s basic common sense have played a role of adding fuel to the flames,and such rumors can have so much influence,because of the lacking of solid foundation of consensus base on levying estate tax in our country,so we must pay attention to oppose the social mood of against levying estate tax,popularize the basic knowledge and consolidate the consensus of levying estate tax in our country.

关 键 词：遗产税 征税讨论 社会情绪 基本常识 共识基础 

分 类 号：F812.42[经济管理—财政学]