| 开征遗产税 调节中国居民收入差距 |
| |
| 引用本文： | 何辉,张清,何伟.开征遗产税 调节中国居民收入差距[J].经济与管理,2006,20(7):68-70. |
| |
| 作者姓名： | 何辉 张清 何伟 |
| |
| 作者单位： | 1. 安徽财经大学,研究生院,安徽,合肥,233041
2. 阜阳市向阳办事处,财政所,安徽,阜阳,233041 |
| |
| 摘 要： | 随着中国经济的发展，开征遗产赠与税对缩小居民收入差距具有现实意义。开征遗产税，应构建科学的遗产税嗣，遗产税实行专款专用，用于农村社会保障，同时应建立相应的配套措施，以保障其顺利实施。
|
| 关 键 词： | 收入差距 遗产税 免征额 农村社会保障 |
| 文章编号： | 1003-3890（2006）07-0068-03 |
| 收稿时间： | 2006-02-16 |
| 修稿时间： | 2006年2月16日 |
Levy of legacy Tax in Our Country to Dwindle the Resident's Income Gap |
| |
| HE Hui,ZHANG Qing,HE Wei.Levy of legacy Tax in Our Country to Dwindle the Resident''''s Income Gap[J].Economy and Management,2006,20(7):68-70. |
| |
| Authors: | HE Hui ZHANG Qing HE Wei |
| |
| Abstract: | With the development of economy,levying the estate gift tax to diminish resident's income gap has a realistic significance.The author of this article proposes to levy the estate gift taxes for the sake of dwindling income gap,and construct a scientific tax system of the legacy tax.As far as using of the legacy tax is concerned,the author thinks that this should be put as a special fund for a special purpose,namely for the rural social security.The author proposes to carry out some corresponding measures so that it is successful to levy the legacy tax. |
| |
| Keywords: | income gap legacy tax exempt from tax rural social security |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
