中国开征遗产税的可行性与制度设计  

The Possibility and System Design of Levying Inheritance Tax in China

作　　者：朱二艳 何辉[2] 

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233030 [2]首都经济贸易大学财税学院,北京100070

出　　处：《洛阳师范学院学报》2015年第3期74-77,共4页Journal of Luoyang Normal University

基　　金：国家社会科学基金项目(13CJY111)

摘　　要：随着经济的发展和居民收入的提高，中国居民的贫富差距不断拉大，开征遗产税调节居民收入差距成为学界关注焦点。“营改增”的推进，地方主体税种的缺失，迫切需要完善地方税收体系，并开征遗产税。开征遗产税不仅有利于缩小贫富差距，而且有助于完善中国税制结构和地方税收体系、抑制腐败等。借鉴国外开征遗产税的经验，中国开征遗产税的制度构想应体现五点：从中国现实出发，将遗产税税权集中于中央，由中央制定遗产税法律；明确课税对象与纳税人；遗产税最高税率不宜超过50％，税率级次在3～5级较为合适；起征点应定为100万元以上；合理确定遗产税的扣除与减免项目。With the development of economy and the increase of the income, the gap between the rich and poor in Chinese residents is still growing;the introduction of inheritance tax to reduce the income gap becomes the academic focus.Because of the change of business tax into value added tax, and the lack of local main taxes, there is a urgent need to improve the local tax system, and to collect the inheritance tax.Inheritance tax is not only con-ducive to narrowing the income gap between rich and poor, but also helps to improve the structure of the tax system and the local tax system.In light of foreign experience of levying the inheritance tax, the inheritance tax system of China should embody the following points：taking the Chinese reality into consideration, the revenue of inheritance tax should be taken by the central government, and the inheritance tax policy be made by the central government. There should be clear object of taxation.The highest tax rate should not be over 50%and, the tax rate be classified into 3 to 5 levels.The minimum threshold should be set at ￥1000000 or more.A reasonable deduction and exemp-tion item of the tax should be determined.

关 键 词：遗产税 税制结构 贫富差距 

分 类 号：F812.42[经济管理—财政学]