利用遗产税调节财富再分配的宪法学思考  

Constitutional Thinking on Using Inheritance Tax to Regulate Wealth Redistribution

作　　者：陈征[1] 刘馨宇[1] 

机构地区：[1]北京师范大学法学院

出　　处：《中国高校社会科学》2017年第2期64-71,共8页Social Sciences in Chinese Higher Education Institutions

摘　　要：作为经典的再分配工具,遗产税会对私有财产权、继承权、家族企业经营权等基本权利构成限制。仅当能够证明具有宪法上的正当性时,该限制才被宪法所允许。即使未来我国制定一部详尽的遗产税法,该法律也必须符合比例原则的要求。现代遗产税的主要目的是调节财富再分配,进而促进平等和社会公正。遗产税可以通过适当性和必要性原则的审查。然而,基于当前技术和相关配套制度的局限性,实践中的征税环境不仅会使纳税人承受较多额外支出,而且会引发过高的行政成本,甚至存在无法实现遗产税预期目标的可能。As a classical wealth redistribution tool,inheritance tax brings restrictions to private property rights,inheritance rights as well as family firm management rights.Only when the restriction is proved to be legitimate in constitution is it allowed.Even if there’s a detailed inheritance tax law in China in the future,it must also comply with the principle of proportionality.The main purpose of modern inheritance tax is to regulate the redistribution of wealth as well as promote equality and social justice.At present,inheritance tax conforms to principle of appropriateness and principle of necessity.However,due to the limitations of current technology and related regulation system,extra cost is brought to both taxpayers and the administration.

关 键 词：遗产税 再分配 财产权 继承权 比例原则 

分 类 号：D921[政治法律—宪法学与行政法学] D922.22[政治法律—法学]