关于我国遗产税设计的思考

效率与公平一直是我国治税的重点。我国当前政策的主要基调是效率优先，兼顾公平，这是基于我国目前的经济状况基础上的。但是，随着我国市场经济的深入发展，贫富差距日益悬殊、两极分化十分严重。利用遗产税调节个人收入差距、促进财富公平分配以及完善我国财产税制是十分必要的。当然，在我国开征遗产税，选择何种模式、遵循什么原则以及如何设计应当符合我国的国情。

Thinking on the Design of the Estate Tax in China

Efficiency and equity are the key points in executing tax system in Chins. On the basis of economic conditions, our government especially emphasizes efficiency prior to equity. However, with the development of reforms on market economy, the difference between the poor and the rich, and the separation of the two extreme groups are serious in China. It is necessary to eliminate the gap of the individual incomes, promote the distribuion of the estate fairly and perfect our estate tax system. Of course, the choice of the pattern of the Estate Tax, the Principle of the Estate Tax and how to design should follow our national conditions.