我国开征遗产税的可行性和必要性分析

摘要
改革开放30年，中国已形成一个庞大的富裕阶层，私人财产拥有量明显增加。近年来，“富二代”奢侈之风和炫富之风盛行，与此同时收入分配不公、社会贫富差距扩大也成为有目共睹的社会现实。本文拟通过对遗产税基本理论的分析和社会热点引出的遗产税相关问题的比较分析，探讨我国开征遗产税的可行性和必要性。

关键词：遗产税；可行性；必要性；分析
Analysis for the feasibility and necessity of Starting to collect the inheritance tax in our Country
Summary
It was 30 years since reformed and opened, china had been shaped an enormous affluence stratum. The quantity of private property is increased obviously. In recent years, the ethos of luxurious and flaunt wealth is prevailing amount the “ affluent 2nd generation ”. At the same time, the unfair income distribution, the enlarging gap between rich and poor is an social reality, and obviously to all. This article is in purpose to discuss the feasibility and necessity of starting to collect the inheritance tax and the comparative analysis for the question about inheritance tax which are leaded by the social focus.

Key words:Inheritance tax;Feasibility;Necessity;Analysis

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