我国开征遗产税的可行性及制度设计的构想

改革开放二十多年来,我国经济发生了巨大变化,人民收入水平逐步提高,但贫富差距日益扩大,遗产税的征收已经成为我国目前社会广泛关注的税制改革焦点之一.本文结合我国的具体国情,对我国实行遗产税的可行性进行了探讨,并对遗产税在我国的开征模式做了初步构想.

System design and feasibility of China's collection of inheritance tax

After over twenty years development since reform and open to outside, China's economy has made great progress. With increasing of people's income and broadening of rich and poor gap, collection of inheritance tax has become one of taxation reform focuses of China. This paper discusses feasibility of China's collection of inheritance tax on the basis of the reality and expounds the collection method of inheritance tax in China.