在社会主义市场经济体制下，中国政府为了任兼顾分配公平的前提下充分发挥市场机制有效配置经济资源，需要进一步健生税收立法，完善税收制度。其中，财富转让税的立法迫在眉睫，本文就其立法精神与税制模式通择谈一些看法。财富转让税的立法精神财富转让说（WealthTransferTax Under the socialist market economic system, the Chinese government, in order to fully utilize the market mechanism to allocate economic resources under the precondition of taking all factors into consideration, requires further legislation on health and taxation and a sound tax system. Among them, the legislation of wealth transfer tax is imminent, this article on its legislative spirit and the tax system pass some views. Wealth Transfer Tax Legislation Wealth Transfer Assumption (WealthTransferTax