| 我国开征遗产税问题初探 |
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| 引用本文： | 戴美兰. 我国开征遗产税问题初探[J]. 吉林省经济管理干部学院学报, 2001, 15(1): 32-34 |
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| 作者姓名： | 戴美兰 |
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| 作者单位： | 福州大学,管理学院,福建,福州,350002 |
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| 摘 要： | 遗产税是一个国际性的税种，目前经有100多个国家和地区开征此税，随着我国改革开放的不断深入，收入分配格局发生了很大变化，个人收入水平不断提高且收入差距很大，先富起来的一部分人拥有较多甚至是巨额的财产，使我国遗产税的开征不仅可能而且必要。
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| 关 键 词： | 遗产税 赠予税 税制模式 税收 中国 |
| 文章编号： | 1009-0657(2001)01-0032-03 |
| 修稿时间： | 2000-11-10 |
On Establishing Inheritance Tax System in China |
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| Dai Mei - lan. On Establishing Inheritance Tax System in China[J]. Journal of Jilin Province Economic Management Cadre College, 2001, 15(1): 32-34 |
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| Authors: | Dai Mei - lan |
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| Abstract: | Levying inheritance taxes is an international practice, carried out in more than 100 countries and regions. With the deepening of China's reform, people's living standard has been greatly improved. Meanwhile, the income discrepancy among different people is larger than ever, some rich people own large of even enormous size of properties. Soit is necessary to set up an inheritance taxation system in China. |
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| Keywords: | inheritance tax gift tax modes of taxation |
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