当前我国开征遗产税制度的可行性研究  

The Feasibility Study of Levying Inheritance Tax System in China at Present

作　　者：许俊甲 Junjia Xu(School of Law and Politics,Shi Liangcai School of Journalism and Communication,Zhejiang Sci-Tech University,Hangzhou Zhejiang)

机构地区：[1]浙江理工大学法政学院、史量才新闻与传播学院,浙江杭州

出　　处：《法学（汉斯）》2024年第8期4876-4880,共5页Open Journal of Legal Science

摘　　要：遗产税作为一种重要的税收制度,旨在对遗产进行征税,以支持政府的公共服务和基础设施建设。随着经济的发展和人口的老龄化,遗产税制度逐渐成为各国政府关注的焦点。在全球范围内,许多国家已经实行了遗产税制度,并不断完善和调整该制度,以适应社会和经济的变化。然而,在中国,遗产税制度尚未完全建立和实施,这对于遗产的管理和分配带来了许多问题和挑战。因此,在共同富裕的背景下,研究遗产税制度的现状、问题和未来发展趋势,对于完善我国的遗产管理和分配制度具有重要意义。通过对遗产税要素和制度两个层面进行设计,以期为我国的遗产管理和分配制度的建立和完善提供参考。As an important tax system,inheritance tax aims to levy taxes on estates to support government public services and infrastructure construction.With economic development and population ag-ing,the inheritance tax system has gradually become the focus of governments around the world.Globally,many countries have implemented inheritance tax systems and continuously improved and adjusted them to adapt to social and economic changes.However,in China,the inheritance tax system has not been fully established and implemented,which has brought many problems and challenges to the management and distribution of estates.Therefore,in the context of common prosperity,studying the current status,issues,and future trends of the inheritance tax system is of great significance for improving China’s estate management and distribution system,aiming to provide a reference for the establishment and improvement of China’s estate management and distribution system.

关 键 词：遗产税 公平 超额累进税 总遗产税制 

分 类 号：F81[经济管理—财政学]