遗产税的功能发挥状况比较及启示——兼论我国内地近期不宜开征遗产税

美国及香港地区的遗产税制本身的复杂性导致了其征管方面的难操作性,使遗产税不能有效地发挥其筹集财政收入、调节收入分配、鼓励公益捐赠等主要功能。我国现有税制还存在许多缺陷,对我国遗产税功能可能发挥情况的分析表明,近期我国内地不宜开征遗产税。

The Comparison of the Exertions of the Estate Tax Functions and Its Revelation to China——On the Inadvisable Recent Levying of Estate Tax in Mainland, China

The complexity of the estate taxation in the United States and Hongkong district results in the difficult operation in levying and managing the tax and makes it unable to exert its crucial functions,such as raising fiscal revenue,adjusting income distribution and encouraging commonweal donation efficiently.This essay offers an analysis on the possible exertion of estate tax functions in China by comparing the levying and the function exertion of estate tax in the United States and Hongkong.Then,with China's current situation taken into consideration,it draws a conclusion that it is not suitable for China to start to tax estate in the near future.