论我国遗产税立法

遗产税是以被继承人死亡时遗留下来的财产为课税对象的一种税。开征遗产税既有利于增加国家的财政收入,又有利于"共同富裕"目标的实现,是利国利民的一项重要举措。目前,我国开征遗产税的条件已基本成熟,进行遗产税立法也是大势所趋。通过对开征遗产税的理论依据和法律依据的简要分析,并就遗产税立法的相关问题进行进一步探讨,以期对我国遗产税的相关立法有所借鉴。

Legislation of Heritage Tax in Our Country

Heritage tax is a tax whose objection of taxation is property that the dead left over. Levying heritage tax is an important measure for people and country, which helps to add financial incomes and realize the object of "common proper". Nowadays, the conditions have met needs of levying heritage tax, so levying it is necessary in our country. The author analyses grounds of theory and law sharply, then inquires into some related questions of heritage tax to benefit to the tax legislation in our country.