| 中国开征遗产税的可行性研究 |
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| 引用本文： | 古建芹,翟子斌. 中国开征遗产税的可行性研究[J]. 经济与管理, 2009, 23(9): 52-55 |
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| 作者姓名： | 古建芹 翟子斌 |
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| 作者单位： | 河北经贸大学,财税学院,河北,石家庄,050061;河北经贸大学,财税学院,河北,石家庄,050061 |
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| 摘 要： | 遗产税是当今世界许多国家都在征收的一种税收.中国已基本具备了开征遗产税的相关条件.开征遗产税,有利于完善中国的税制体系;有利于调节社会成员的财富状态;有利于维护中国的税收权益;还能够增加政府的财政收入.
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| 关 键 词： | 遗产税 可行性 贫富差距 社会公平 |
The Practical Research on Imposing Inheritance Tax in China |
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| Gu Jianqin,Zhai Zibin. The Practical Research on Imposing Inheritance Tax in China[J]. Economy and Management, 2009, 23(9): 52-55 |
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| Authors: | Gu Jianqin Zhai Zibin |
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| Affiliation: | School of Finance and Taxation;Hebei University of Economics and Business;Shijiazhuang 050061;China |
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| Abstract: | Inheritance tax is currently levied by many countries in the world.At present,China basically has the relevant conditions of inheritance tax.Inheritance tax will help improve China's tax system;regulate the wealth of the community-like;conducive to safeguarding the rights and interests of our country's tax revenue;also increase government revenue. |
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| Keywords: | inheritance tax feasibility gap between rich and poor social equity |
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