从继承法角度分析我国遗产税立法

贫富差距的分化问题已经成为了我国关注的重点问题之一。为了缩小贫富差距，开征遗产税已显得十分必要。遗产税的征税既可以缓解社会矛盾，也可以增加国家的财政收入。从继承法角度对我国遗产税的征收模式、征税对象、征税主体等方面做立法设想，以便制定符合我国国情，调节贫富差距，与构建社会主义和谐社会相适应的遗产税制度。

Analysis on Estate Tax Legislation from the View of Inheritance

The gap between rich and poor differentiation has become one of the focus issues in our country.In order to narrow the gap between rich and poor,estate tax has become very necessary.Estate tax can not only ease the social contradictions,but also increase the country's financial revenue.This paper offers some legislation suggestion from the inheritance point,which includes taxation model,tax certificate object,subject of taxation,etc,in order to draw up estate tax system which conforms to the intent of socialist harmonious society and adjusts the gap between rich and poor.