征收遗产税可行性的制度分析

遗产税法的制订与实施是一个产权制度变迁的过程,也是政府与纳税人的博弈过程。既然是制度变迁过程,就必然涉及到两个问题:产权制度变迁的生产效应和分配效应。而政府与纳税人的博弈过程的实质就是纳税人的机会主义行为与政府反纳税人机会主义行为的博弈。关于遗产税的制度分析还应包含两个方面:遗产税这一制度安排与其制度环境的关系;遗产税的征收与现实生活中税收道德的缺乏相悖。总之,在我国,遗产税的征收是必然的,但是不可操之过急。

System Analysis on the Feasibility in Collection of Inheritance Tax

The formulation and implementation of inheritance tax is not only a process of property right system transition, but also the process of game playing between the government and the tax payers. Since it is a process of property right system transition, it will inevitably involve two issues: the productive effect and distributing effect from the property right system transition. While, in essence, the process of game playing between the government and the tax payers is the fighting between the tax payers opportunist behavior and the governments opposing the tax payers opportunist behavior. The system analysis on the inheritance tax should also include two other aspects: the relationship between the arrangement of inheritance tax and the system environment; and the contrary between the collection of inheritance tax and lack of ethics in tax collection in real life. In a word, the collection of inheritance tax in China is a necessity, but it should not be done in haste.