关于我国开征遗产税问题的研究摘 要在社会经济猛速增长的情况下，社会成员所分配到的财富差距也越来越大，“马太效应”即富者更富、贫者更贫的现象在我们社会也越来越明显，基尼系数的不断上升也在警醒我们，如果不能抑制住这种情况的严重化，可能会出现不符合社会主义所追求共同富裕目标的现象，甚至会危及到我们社会的稳定。因此深入探讨具有调节贫富差距作用的遗产税开征问题很有必要。关于遗产税的征收税制是近二十多年来一些理论界的专家学者们所关心的问题，并从开征的必要性、制度设计与政策选择等进行了深入的探究。不过，凡事都具有双面性，在众多国家遗产税的开征与停征的事例中得知，开征遗产税是因国情而定。对于我国开征遗产税的问题，通过查阅相关文献与在网络上搜集资料在本文中对遗产税税制进行了深入的分析。关键词：遗产税；征收模式；贫富差距IResearch on the levy of Inheritance Tax in ChinaAbstractWith the rapid growth of social economy, the wealth gap allocated by the members of the society is becoming larger and larger. The phenomenon of "Matthew Effect", that is, the rich are richer and the poor poorer, is also becoming more and more obvious in our society. The rising Gini coefficient is also warning us. If we can't control the seriousness of this situation, it may not conform to the goal of common prosperity pursued by socialism .The target phenomenon will even endanger the stability of our society. Therefore, it is necessary to explore the issue of inheritance tax which can adjust the gap between the rich and the poor. In the past 20 years, some experts and scholars in the field of theory have paid close attention to the collection system of heritage tax, and made a deep research on the necessity of collection, system design and policy choice. However, everything has two sides. In many cases of the collection and suspension of national heritage tax, we know that the collection of heritage tax is determined by the na...
