开征遗产税的经济效应预测与推进战略研究

从缩小贫富差距、缓解社会矛盾、抑制财富过分的隔代聚集、减少资金外流、弘扬企业家精神及加强私有产权保护等多个方面,全面分析了开征遗产税可能引发的经济正面和负面效应、面临的问题和挑战。基于我国经济结构深度调整、发展创新经济、构建创新型国家、全面建设小康社会的具体时代背景,把遗产税开征与国家可持续发展联系起来,提出开征遗产税的时间表和相应的推进策略与建议。

Forecast of the Economic Effect of the Initiation of Estate Tax and Strategic Promotion in China

The paper is based on era background of the deep adjustment of China’s economic structure, the development of innovative economy, the construction of an innovative country, the comprehensive of building a well-off society in an all-round way, and whether the levy of inheritance tax is linked to the sustainable development of the national economy. From the aspects of narrowing the gap between rich and poor, social responsibility, innovation and promoting entrepreneurship and protection of private property rights, the economic effects of the introduction of inheritance tax may be comprehensively analyzed and predicted. Based on this analysis content, combined with the realistic background, this paper proposes a specific timetable concept and corresponding strategies and recommendations for the introduction of inheritance tax.