遗产税与相关各税的关系研究

总遗产税是遗产税的唯一形式，不应该存在其他的形式，无论将遗产税归类为所得税，还是财产税，都是不妥当的；尽管遗嘱税与印花税、契税有一定的渊源关系，但不是真正的遗产税，现代的遗产税与印花税和契税均不相干；顶级的奢侈品和奢侈行为对巨富没有弹性，对其征收高额的特别消费税与关税，能有效解决巨富大肆挥霍以逃避遗产税的问题；遗产税、资源税和社会保障税共同存在的难以归类的问题说明，国家除以公共产品提供者的身份征收一般税收外，还以第三方、一般的社会管理者的身份征收特别税收，应该改造现有的税种分类理论框架。

Research on Relationship among Estate Tax and Related Taxes

Total estate tax is the only form of estate tax, of which there shouldn＇ t be other forms. It is not appropriate to classify es tate tax as income tax or property tax. Although will tax has certain origin relationship with stamp duty and deed tax, but it is not the real estate tax. the modern estate tax has nothing to do with stamp duty and deed tax; the top luxury and lux ury activity have no flexibility to the wealthiest, on which levying high special consumption tax and customs can effec tively solve the problem of wealthiest frivolous spending to escape estate tax; the estate tax, resource tax and social secu rity tax are hard to categorize illustrates that the state not only levy general tax as the public goods provider identity, but also levy special tax as the third parties or the general society manager＇s identity. The existing tax classification theory framework should be transformed.