| 开征遗产税的可行性分析 |
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| 引用本文： | 彭宇文.开征遗产税的可行性分析[J].湖南涉外经济学院学报,2006(1). |
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| 作者姓名： | 彭宇文 |
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| 作者单位： | 湖南涉外经济学院 湖南长沙410205 |
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| 摘 要： | 遗产税是否应该开征以及在什么时候开征,一直是我国税收制度改革中的热点问题。目前有一些人对于我国是否有必要开征遗产税,是否具备开征遗产税的条件提出了质疑。文章论证了我国征收遗产税的必要性和可行性,并对征收遗产税的方法提出了一些思路。
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| 关 键 词： | 遗产税 征税模式 继承制度 |
On the Feasibility of Levying Legacy Tax |
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| Authors: | PENG Yu-wen |
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| Institution: | PENG Yu-wen |
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| Abstract: | Whether and when legacy tax should be levied has been a hot question of the reform of the tax system in China. Some people are questioning the necessity and the feasibility of levying legacy tax. The author supplies sufficient proofs of the necessity and the feasibility and gives some ideas on the methods of taxing. |
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| Keywords: | legacy tax taxing mode inherit system |
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