遗产税制度的国际比较与我国的选择  

An International Comparison of Inheritance Taxation and China’s Choice

作　　者：余雅娴 黄江 石坚[3] YU Yaxian;HUANG Jiang;SHI Jian

机构地区：[1]中国财政科学研究院 [2]国家税务总局仁怀市税务局 [3]国家税务总局税收科学研究所

出　　处：《国际税收》2022年第5期61-67,共7页International Taxation In China

摘　　要：遗产税是以财产所有人去世后所遗留的财产为征税对象、针对财产代际转移征收的税种,也是有效调节财富分配、维护社会公平的税种。本文分析了遗产税的征收概况,并以美国为典例,梳理遗产税制度的变迁。在此基础上,对比了世界各国遗产税制度,分析了遗产税制度的发展趋势。本文认为,我国征收遗产税是有必要的,且已经具备征收的条件,拥有充足的税源、值得借鉴的国外经验和良好的法律环境。同时,建议制定符合我国国情和征收目的的遗产税税制,如采取总遗产税制度、设置高额免征额,实行超额累进税率,并且将遗产税与赠与税合并征收,进一步完善税收法律体系建设等。Inheritance tax is a tax on the property left behind by the property owner after his death. It is a tax levied on the intergenerational transfer of property and also an effective tax category in regulating wealth distribution and maintaining social equity. This paper analyzes the collection of inheritance tax, and sorts out the changes of the inheritance tax system by taking the US practice as an example. On this basis, the paper compares the inheritance tax systems of various countries in the world and also analyzes the development trend. The paper believes that it is necessary to levy inheritance tax and also the collection condition is mature. Finally the paper puts forward relevant suggestions on establishing an appropriate inheritance tax system of China, including adopting the gross inheritance tax system, setting high exemptions, implementing excess progressive tax rates,levying inheritance tax together with gift tax, and further improving tax legal system construction.

关 键 词：遗产税 赠与税 共同富裕 三次分配 

分 类 号：F810.42[经济管理—财政学]