| 关于我国开征遗产税的研究 |
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| 引用本文： | 石茹. 关于我国开征遗产税的研究[J]. 淮海工学院学报(社会科学版), 2012, 10(4): 16-17 |
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| 作者姓名： | 石茹 |
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| 作者单位： | 郑州大学商学院,河南郑州,450001 |
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| 摘 要： | 论述了我国开征遗产税的必要性,分析了开征遗产税的可行性,提出借鉴国外遗产税开征的经验,构建合理的遗产税税制,同时展开相关配套机制改革,以适应经济社会发展的需要。
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| 关 键 词： | 遗产税 税制改革 收入分配结构 |
Study of Inheritance Tax in China |
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| SHI Ru. Study of Inheritance Tax in China[J]. Journal of Huaihai Institute of Technology, 2012, 10(4): 16-17 |
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| Authors: | SHI Ru |
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| Affiliation: | SHI Ru(School of Business,Zhengzhou University,Zhengzhou 450001,China) |
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| Abstract: | The levy of inheritance tax is necessary and feasible in China,but in order to meet the requirements of China’s economic and social development,we must draw on the foreign experience of levying inheritance tax,establish a reasonable inheritance tax system,and reform the necessary mechanisms. |
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| Keywords: | inheritance tax tax system reform pattern of income distribution |
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