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发达国家的研究结果显示,遗产和赠与对贫富差距扩大有直接作用.而我国财产代际转移也将进一步扩大贫富差距.在这个过程中对遗产课税,能在一定程度上改善财产分布的集中趋势.遗产税税款可以专用于农村义务教育支出,体现起点公平的政策目标.我国开征遗产税不会因为抑制储蓄和劳动供给而对经济增长产生负面影响.此外,在我国开征遗产税还能消除盲点,改善税收调控功能,引导和鼓励慈善捐赠.“,”As research results in developed countries show, inheritance and donation directly contribute to the gap expansion between the poor and the rich.Meanwhile in China, inter-generational property transfer will further enlarge the gap.To a certain degree, levying inheritance tax can slow down the tendency of property centralization.The tax revenue can be reserved for compulsory education expenditure in rural area, which is consistent with the policy concerning start justice.Levying inheritance tax in China will not bring any negative impact on economic growth through restraining saving and labor supply.Furthermore, Levying inheritance tax in China can eliminate blackspot in tax system by improving the function of tax regulation and encouraging charity donations.