| 和谐社会与遗产税的开征 |
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| 引用本文： | 胡秋红.和谐社会与遗产税的开征[J].湖北财经高等专科学校学报,2008,20(5):24-28. |
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| 作者姓名： | 胡秋红 |
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| 作者单位： | 中南财经政法大学,财税学院,湖北,武汉,430064 |
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| 摘 要： | 开征遗产税能在一定程度上均衡贫富，缓解分配不公，防止两极分化，鼓励勤劳致富，引导公益捐赠，促进和谐社会的构建。我国遗产税的开征应在结合我国现实情况的基础上，借鉴国外先进经验，在税制模式、征税依据、课税对象、减免扣除项目、税率和遗产税的归属等方面做出正确选择，同时还应建立相关制度准备。
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| 关 键 词： | 遗产税 和谐社会 制度选择 |
Harmonious Society and Levy Inheritance Tax |
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| HU Qiu-hong.Harmonious Society and Levy Inheritance Tax[J].Journal of Hubei College of Finance and Economics,2008,20(5):24-28. |
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| Authors: | HU Qiu-hong |
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| Institution: | HU Qiu-hong (Financial and Tax College , Zhongnan University of Economics and Law , Finance and Economics College , Wuhan University of Science and Technology, Wuhan, Hubei 430077 China ) |
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| Abstract: | Levying inheritance tax of China should combine with China's realities on the basis of advanced for-eign experience and correctly choose the tax system model. |
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| Keywords: | inheritance tax a harmonious society system of choice |
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