我国遗产税开征的可行性分析研究.docxVIP

我国遗产税开征的可行性分析研究 摘 要 改革开放以来，中国经济持续蓬勃发展，社会生活水平不断提高，特别是2020年是全面建设小康社会和全面胜利斗争的决定性时期。决战贫困，这表明我国与党不断引领经济发展，保障社会及实现中华民族的伟大复兴在做出更大的努力。但是不可避免的是，如今的社会贫富差距依旧可见，城乡、海陆以及个体之间的差异，造成的社会贫富矛盾也显而易见。这些问题最终必然会造成社会发展的稳定，带来一系列不良的影响。 本文通过对我国的国内生产总值、基尼系数以及社会财富等进行分析，从“是什么”、“为什么”和“怎么做”的形式对遗产税进行归纳总结。从许多国家征收遗产税的角度来看，遗产税的开征确实有利于减少社会贫富差距，从而促进社会和谐；国家通过税收的干预和分配，有利于增加国家的财政收入，完善相关税收制度；有利于平衡群众心理，增强人民税收意识等等，发现我国的经济基础有利于遗产税的开征。但与此同时，也发现并谈论了我国目前在开征遗产税方面所面临的困难，不适宜马上开征遗产税。最后，文章通过对中国台湾遗产税制度的阐述，对我国遗产税的开征提出了合理的建议。 关键词：遗产税；税收意识；社会贫富差距 Study on the feasibility analysis of the levy of inheritance tax in our country Abstract Since the reform and opening up, Chinas economy has continued to flourish and social living standards have continued to improve, especially in 2020 is a decisive period for the comprehensive construction of a well-off society and a comprehensive victory. The decisive battle against poverty shows that China and the Party are constantly making efforts to lead the economic development, protect society and realize the great rejuvenation of the Chinese nation. However, it is inevitable that the gap between the rich and the poor in todays society is still visible, and the differences between urban and rural areas, land and sea, and individuals are also obvious. These problems will inevitably lead to the stability of social development and bring about a series of adverse effects. This article summarizes the inheritance tax in the form of what, why and how by analyzing Chinas GDP, Gini coefficient and social wealth. From the perspective of the collection of inheritance tax in many countries, the introduction of inheritance tax is indeed conducive to reducing the gap between the rich and the poor, thereby promoting social harmony; through the intervention and distribution of taxes, the state is conducive to increasing the countrys financial revenue and improving the relevant tax system; It is helpful to balance the mass psychology, enhance peoples tax awareness, etc., and find that Chinas economic fo