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2013年3月,北师大中国收入分配研究院在北京发布的《遗产税制度及其对我国收入分配改革的启示》报告,提出国家应争取在“十二五”时期内出台遗产税制度。报告一经发布,随即引发各方热议,而不少保险公司也趁此推销大额寿险保单,大力宣传寿险的遗产税避税功能。那么,遗产税在中国有没有开征的可能性,寿险真的可以规避遗产税吗?目前大多观点都是一边倒,笔者对此进行了理性分析。
In March 2013, the report titled “Inheritance Tax System and Its Implications for the Reform of Income Distribution in China” issued by Beijing Institute of Chinese Income Distribution at Beijing Normal University put forward that the state should strive to introduce the inheritance tax during the “12th Five-Year Plan” period system. As soon as the report was released, it immediately sparked hot debate among many parties. Many insurance companies took this opportunity to promote large-sum life insurance policies and vigorously promoted estate tax avoidance functions of life insurance. So, the estate tax in China is there any possibility of levy, life insurance can really evade the estate tax? Most of the point of view is one-sided, the author of this rational analysis.