遗产税立法的社会经济条件分析及其制度构想

遗产税既是一个古老的税种,又是一个国际性税种。我国进行遗产税立法的各项条件已经基本成熟。本文重点诠释遗产税的政策目标、税制模式、基本要素等内容,制定符合我国国情的遗产税收法律制度,以调节过大收入差距,缓解贫富差距的矛盾,增加税收并推进和谐社会建设。

An Analysis on the Social and Economic Conditions of the Legislation for Inheritance Tax and a Plan on Its System

Inheritance tax is an ancient but also international tax category.Our basic conditions to legislate for inheritance tax have been already developed basically.This text explains the policy target,tax system mode and the essential elements of inheritance tax etc.And then the author focuses on how to establish the law system of ynheritance tax matching our country,to regulate the income margin,alleviate the contradiction between the rich and the poor,and increase the tax revenue to push forward the construction of the harmonious society.