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摘要 随着改革开放的不断深入和国民经济的持续、快速发展，我国人民的生活水平逐步提高，私人财产拥有量明显增加，而随之出现的是社会贫富差距过分悬殊的现实问题。我国社会正处于转型之中，正是各种社会矛盾的多发期，不断加大的居民收入差距导致很多人心理失衡，这种现象逐渐成为社会矛盾的主体，严重影响社会和谐和稳定。遗产税作为一种被认为可以促进社会公平的税种正逐渐受到更多的重视，要求加快立法征收遗产税的呼声越来越高。因此，本文结合国内实际情况及相关法律现状，对开征遗产税对社会各个阶层和国家产业的影响进行研究。
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除此之外，随着我国改革开放的不断深入和国民经济的持续快速发展，社会财富快速增加，同时收入分配不公、社会贫富差距扩大也成为有目共睹的社会现实。本论文分析我国开征遗产税的必要性及可行性，适当的参考国外的实施遗产税以来的效果，论述国外遗产税制度对我国开征遗产税的启示和当前开征遗产税面临的困难及对策，从我国的基本国情出发，分析从低收入人群到高收入人群，遗产税的实施将会给人们的收入和支出带来怎样的影响。而另一个方面就是从政府征收遗产税带来的税收将会给房地产、金融和保险行业带来怎样的改革，在此基础上提出我国遗产税税制设计的基本构想。希望本文研究，能够对现实有所裨益。关键词：开征遗产税； 社会 ；国家产业 10761
Abstract
With the sustained and rapid development of the national economy and the deepening of reform and opening to the outside world, our people's living standards gradually improved, private property has a quantity to increase apparently, and the resulting is social gap between the rich and the poor too much disparity between the reality of the problem. Our society is in transition, is multiple period of all kinds of social conflicts, increasing the income gap of residents leads to a lot of people's psychological unbalance, become the main body of the social contradictions, serious impact on social harmony and stability. As a kind of tax is considered to promote social fairness, the estate tax is gradually paid more attention to speed up the legislation, levy tax is increasing. According to the actual situation and the relevant domestic law, studying the effects of inheritance tax of all sectors of society and national industry.
In addition, along with the sustained and rapid development of the national economy and the deepening of China's reform and opening up, a rapid increase of social wealth, also unfair income distribution and social gap between the rich and the poor expand has become obvious social reality. This paper analyzes the necessity and feasibility of levying the inheritance tax in our country, since the appropriate foreign reference implementation of inheritance tax effect and Enlightenment on foreign real estate tax system of levying the inheritance tax in our country and the current inheritance tax is facing difficulties and countermeasures, from the basic national conditions of our country a and analysis from low-income groups to high-income groups, the implementation of inheritance tax will of people's income and expenditure to bring what kind of impact. And the other one is from the government to levy tax revenues will give real estate, finance and insurance industry to bring what kind of reform is put forward on the basis of our inheritance tax system design of the basic idea. I hope this study can be of help to the reality.
Key words： Inheritance tax; national industrial; society;
目 录
摘 要Ⅰ
AbstractⅡ
一、绪论1
（一）研究背景1
（二）研究目的与意义1
（三）研究方法2
二、引言与相关理论概述2