상속세 유산취득세 전환에 대한 쟁점과 과제

With the recent rise in real estate value, anyone can bear inheritance tax, which has been recognized as paying only a small number of wealthy people, and social complaints about the increased burden on taxpayers have been amplified. Accordingly, the government has also formed a task force team to convert the current estate tax system, which has continued since 1950, into inheritance tax system(a heritage acquisition tax), and is preparing specific measures such as ordering research services. If the inheritance tax system is reorganized into inheritance tax system, it is easier to realize the tax principle of responsive burden and to design a reasonable tax burden considering the circumstances of the heir than the current tax system. However, switching to the inheritance tax method has a problem that those who were not in the tax category before can pay inheritance tax, so it is necessary to adjust the taxation section and tax rate system and introduce a realistic deduction system in response to changes in asset value caused by inflation. In addition, since the cost of tax administration and tax cooperation increases compared to the estate tax method, countermeasures such as the integration of tax data and the establishment of a tax credit for reporting fees should be prepared. On the other hand, if inheritance tax system, which is obligated to pay tax on the property inherited, is introduced, the joint tax obligation affected by the inheritance tax should also be abolished. In addition, Japan's legal inheritance distribution calculation method, a modified form of inheritance tax system, undermines the nature of the inheritance tax, complicates the tax law, and increases the effective tax rate of inheritance tax, so it is not desirable to borrow it. Converting inheritance and gift taxes into payment by self-assessment and the introduction of capital gains taxes do more harm than good at this point, so it is necessary to be more careful.