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近些年来,我国社会与日进步,经济日益高涨,人们生活水平得到了大幅度的提升。但是,与此同时,我国居民收入差距日益扩大,由此导致的贫富差距也在日益扩大,并且这种现象正在变得与日加剧,这不利于社会公平发展。对巨大财富进行征税,无疑是缩小这种差距的有效调控途径。而遗产税的开证正是这一调控手段中的一种,遗产税的开证对于我国税收制度的完善,促进社会公民,调节贫富差距以及慈善事业等都有着积极的促进作用。本文从遗产税的内涵、功能以及意义等基本概念着手,探讨了我国遗产税制度的基本要素,以及推进我国遗产税制度的有效措施,希望能够对我国遗产税制度的建立与发展,起到一定的帮助与作用。
In recent years, with the progress of our society and Japan, the economy has been rising day by day and people’s living standards have been greatly improved. However, at the same time, the income gap between residents in our country is widening. As a result, the gap between the rich and the poor is also widening. And this phenomenon is becoming more and more intensified with Japan, which is unfavorable to social fair development. The taxation of huge wealth is undoubtedly an effective way to reduce this gap. The issuance of inheritance tax is just one of the means of regulation and control. The issuance of inheritance tax has a positive effect on the improvement of China’s tax system, promotion of social citizenship, adjustment of the gap between the rich and the poor and charity. Based on the connotation, function and significance of inheritance tax, this article explores the basic elements of inheritance tax system in our country and the effective measures to promote the inheritance tax system in our country. I hope it can play an important role in establishing and developing the inheritance tax system in our country. Help and role.