我国征收遗产税的正义价值论——以代际公平理论为视角

遗产税草案推出至今虽然已有十年时间，但一直没有明确的时间表。近年来社会大众对开征遗产税的呼声越来越高涨，关于免征额的讨论也颇为激烈，原因在于当前我国居民贫富两极分化的态势愈发明显，财富的聚集化和分配不公引发了社会贫富矛盾和一系列社会问题。更值得注意的是，这一矛盾的范围正在从代内向代际扩散。代际公平理论一直以来虽较多地被用于可持续发展和环境保护，但其与税法的税收公平主义有着内在的契合，将其引入税法领域是一个尝试，这一理论对于探究遗产税的征收问题提供了一种思路。

On Justice Value of Imposition of Inheritance Tax in China --From the Perspective of Theory of Intergenerational Equity

It has been ten years since the draft of inheritance tax was put forward, but the draft is still under discussion. Recently, the public are urgently calling for the imposition of inheritance tax and the discussion on the exemption is rather hot because the gap between the rich and the poor is increasingly widening, and the aggregation of wealth and inequitable distribution result in the contradiction between the rich and the poor and a series of social problems. It is note- worthy that the contradiction is now spreading from generation to generation. Although the theory of intergenerational eq- uity has been mostly applied to the sustainable development and protection of environment, it is in accordance with tax equity in tax law. It is a new attempt to introduce the theory of intergenerational equity into the field of tax law, which provides a kind of thinking on the imposition of inheritance tax.