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开征遗产税的建议、传言,近些年时不时出现在报端,但都未有下文。我也觉得遗产税在目前还不具备征收的条件。国务院参事、中央财经大学税务学院副院长刘桓在一次讲座上透露,征收遗产税被写入十八届三中全会文件草稿。但他个人认为,目前推出时机并不成熟,还需要过三四十年才可行。遗产税主要是一种调节税,其功能就是调节社会的收入分配,因此,在社会收入分配不均,贫富差距拉大,社会贫富阶层间矛盾激化的时候,往往会提到开征遗产税以剥夺富人继承人的一部分继承权,达到均贫富的目标。
Proposals for the introduction of inheritance tax, rumors, from time to time in recent years appeared in the newspapers, but none of the following. I also think that inheritance tax does not yet have the conditions for expropriation. Liu Huan, a counselor of the State Council and vice dean of the School of Revenue at the Central University of Finance and Economics, revealed in a lecture that the collection of inheritance tax was included in the draft document of the Third Plenary Session of the 18th CPC Central Committee. However, he personally believes that the current launch is not yet ripe and will take three or four decades to work. Inheritance tax is mainly a kind of adjustment tax. Its function is to regulate the social income distribution. Therefore, when the social income is unevenly distributed, the gap between rich and poor widens, and the contradictions among the social rich and poor are intensified, the introduction of inheritance tax To deprive the heirs of the heir to inherit some of the rights and achieve the goal of becoming rich and poor.