摘要
在我国 ,无论是从调节财富的再分配 ,还是从完善税制的要求来看 ,都应尽快开征遗产税。从开征遗产税的基本原则出发 ,对中国的遗产税政策设计提出基本设想 ,尤其对开征遗产税后产生的相关征管问题提出若干建议 ,有利于人们充分认识遗产税开征对我国经济运行的影响。
The levy of inheritance tax in China has already been put on the agenda. No matter whether we consider it from the aspect of reallocating the fortune or perfecting the current taxation system, we find it necessary to levy the inheritance tax as soon as possible. This article begins with the basic principles of levying inheritance tax, and puts forward its basic design in China, especially offers some proposals to the relevant administration problems after the inheritance tax begins to be levied.
出处
《湖州师范学院学报》
2004年第5期93-96,共4页
Journal of Huzhou University
