| 论遗产税的独特性 |
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| 引用本文： | 张永忠. 论遗产税的独特性[J]. 铜陵学院学报, 2011, 10(5): 33-36 |
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| 作者姓名： | 张永忠 |
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| 作者单位： | 江苏大学,江苏镇江,212013 |
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| 摘 要： | 我国的社会财富分配形势日益严峻,研究遗产税的独特性非常必要。遗产税独特的制度是基于其独特的法理,其独特的法理和独特的制度决定了其所具有的独特性。由其独特的法理、独特的制度和独特的功能以及相关因素的关联与互动所决定,遗产税是一种不可或缺的社会心理疏导机制。
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| 关 键 词： | 社会财富分配 遗产税 独特性 |
On the Unique Feature of Estate Tax |
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| Zhang Yong-zhong. On the Unique Feature of Estate Tax[J]. Journal of Tongling College, 2011, 10(5): 33-36 |
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| Authors: | Zhang Yong-zhong |
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| Affiliation: | Zhang Yong-zhong(Jiangsu University,Zhenjiang Jiangsu 212013,China) |
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| Abstract: | The situation of distribution to wealth in our society becomes increasingly serious,thus it is necessary for research on the unique feature of estate tax.The unique legal theory leads to the unique system and these two both decide the unique function of estate tax.The unique legal theory,unique system,unique function and related factors associated with the interaction tell us that estate tax is an essential mechanism of social and psychological counseling. |
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| Keywords: | distribution of social wealth estate unique features |
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