| 对我国遗产税制度设计的探讨 |
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| 引用本文： | 张海燕.对我国遗产税制度设计的探讨[J].西北大学学报(哲学社会科学版),2008,38(6). |
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| 作者姓名： | 张海燕 |
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| 作者单位： | 陕西师范大学,继续教育学院,陕西西安,710062 |
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| 摘 要： | 通过运用对比分析和历史分析等方法对遗产税制度设计进行探讨,认为在中国努力构建和谐社会、不断调整利益关系的过程中,必须努力营造公平的社会环境,开征遗产税是构建和谐社会的必然选择。指出中国应积极借鉴国际遗产税开征方面的成功经验,进行合理的制度设计,适时开征遗产税。
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| 关 键 词： | 社会和谐 遗产税制度 税收公平 税基和税率 |
On designing China's heritage taxation system |
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| ZHANG Hai-yan.On designing China''s heritage taxation system[J].Journal of Northwest University(Philosophy and Social Sciences Edition),2008,38(6). |
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| Authors: | ZHANG Hai-yan |
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| Abstract: | Social fairness is the kernal conception of and essencial to the harmonious society.It is of nesecity to strive for a fair social environment in building up a harmonious society and continuously adjusting the relattion between interest groups.It is necessary to levy inheritance tax.China should learn from the successful experience of other countries(regions) in levying inheritance tax,design a rational system and introduce inheritance tax at an adequate time. |
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| Keywords: | social harmony system of heritage tax taxation equity tax basis and tax rate |
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