对当前我国缓征遗产税的思考

近年来,随着我国经济的迅速发展,富人阶层队伍逐步壮大,贫富差距不断扩大,征收遗产税的呼声不绝于耳。最近财政部表示,近期没有征收遗产税的计划。但这一话题远未尘埃落定,各方的争论仍在进行。本文具体分析了开征遗产税的利弊,并从美国近年来关于遗产税的争议中得到一些启示,认为开征该税种的确应审慎进行,只有具备好相应的条件,才能发挥遗产税的社会经济功能。

Reflection on Postponing Levy of the Death Tax in China

In recent years,along with the economy rapid development in our country,the rich gradually expands,and the gap between poor and rich unceasingly broadens,so the call to levy death duty is lingering.Recently Ministry of Finance indicated,in the near future they will not plan to levy death tax.But far from subsiding,the argument is still carrying on.This article specifically analyzes the advantages and disadvantages to levy the death tax,and obtains some enlightenment from the disputes in USA,and then draws the conclusion: to practice the death tax should be deliberately carried out.