摘要
近年来,社会上一直争论着我国是否要开征遗产税的问题。我国开征遗产税是调节经济的需要,有利于提高国民素质、维护国家权益、促进公益事业的发展。我国开征遗产税现已具备经济、法律、历史和思想条件,但尚有财产评估等制度有待完善。我国开征遗产税需考虑反避税措施、起征点、税率等各项政策。
Now the arguement for the inheritance tax is spreading. The inheritance tax brings advantage of adjusting economy, improving nation＇s innate quality and promoting public welfare. We have measured up to conditions of economy, laws, history and ideas, but still lack of rules of property estimating, etc. Our inheritance tax should make up the rules of opposing tax avoiding, starting point for levy, tax rate, etc.
出处
《闽江学院学报》
2006年第3期73-75,共3页
Journal of Minjiang University
关键词
遗产税
开征
纳税人
征税对象
inheritance tax
levy
tax payers
taxable items
