【摘要】 对于开征遗产税的研究,近些年渐成热点,赞否不一。赞成开征遗产税的主要理由是:有利于完善税制;有利于缩小贫富差距;有利于抑制奢侈和懒惰;有利于刺激社会公益事业的发展;有利于增加国民收入;有利于让年轻人学会自立,从而有利于社会进步;是与国际惯例接轨的需要;开征遗产税已经具备了一定的条件。反对开征遗产税的主要理由是:开征遗产税收入有限,但其负面影响较大;可能会导致资金和人才的外流;遗产税是国际上公认的复杂税种,其征管要求高,开征难度大;目前开征遗产税缺乏法律依据等。更多还原

【Abstract】 The theoretical study has becoming a hot point in recent years in regard to the inheritance tax levying with differed points of view. The main points that advocate for the inheritance tax include: it is beneficial to stimulating the economic growth; perfection of tax system; shortening the difference between the poor and the rich; ensuring the social stability and healthy development; restraining the luxury and laziness; stimulating the development of social public interest; addition of national income; the self-dependence of youngsters which is contributing to the social progress; and also the need to fit in with the international practice; plus, there are mature conditions for starting the inheritance tax. Whereas the opposite points of view mainly include: the limited income brings greater side effect; cause of outflow of funds and talents; the inheritance tax is an accepted complicated tax, which is of high requirements for levying skills and great difficulty. At present, there lacks legal basis for the tax, and there is a large side effect in beginning the inheritance tax, and what is more the inheritance tax.更多还原