王小强

摘要：遗产税作为缩小社会贫富差距的方法及平衡纳税人的心理，在全世界 2/3 的国家和地区开征。随着我国国民经济的发展，人民收入水平提高的同时贫富差距不断扩大，房地产遗产税逐渐进入人们的视野。但是，我国目前财产评估制度不完善，对于房地产遗产税的征收存在着各种不足之处。本文将从国内外房地产遗产税现状及其发展，结合我国的国情分析我国房地产遗产税税基评估的难点，探讨适用的解决途径，最后提出自己的观点和看法，展望我国房地产遗产税税基评估的未来。

Abstract： The inheritance tax has been collected in 2/3 countries of the world as a way to narrow the gap between the rich and the poor and balance the taxpayer's psychology. With the development of China's national economy， the people's income level increased and the gap between rich and poor is widening， and real estate inheritance tax gradually enters into people's vision. However， China's current property evaluation system is imperfect， and there are a variety of shortcomings for the real estate inheritance tax collection. This paper analyzes the current situation and development of real estate inheritance tax at home and abroad， analyzes the difficulties of assessing the taxation of real estate inheritance tax in China， and discusses the applicable solutions. Finally， the author puts forward his views and opinions， and looks forward to the tax base assessment for real estate inheritance tax in the future.

关键词：房地产遗产税；税基评估；征收制度；征收模式

Key words： real estate inheritance tax；tax base assessment；taxation system；taxation mode

中图分类号：F812.42 文献标识码：A 文章编号：1006-4311（2017）10-0031-03

0 引言

遗产税作为调整社会平衡的一种方法已在大部分国家和地区开征，其在缩小社会贫富差距、促进社会公平、维护社会和谐稳定方面起着重要作用。随着我国经济社会快速发展，人民收入和生活水平迅速提高，特别是近几年来，房价地价飞速上涨，房地产已经成为家庭财产的主要构成部分，贫富差距也日益突显，房地产遗产税随之成为学者和公共关注的焦点。

随着我国不动产登记体系逐步完善，房地产遗产税在征税环节的条件优势更加明显，征税条件也愈发成熟。但是，我国目前财产评估制度、争端处理机制尚还不够完善，对征收该税带来种种困难。通过对相关国家的对比研究发现，从国家层面出台对应法律，建立合理的税基评估体系，完善相关信息系统和争端处理机制是顺利推进该项税收的关键所在。……