| 我国开征遗产税的时机分析 |
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| 引用本文： | 马向荣. 我国开征遗产税的时机分析[J]. 电子科技大学学报(社会科学版), 2004, 6(2): 79-82 |
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| 作者姓名： | 马向荣 |
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| 作者单位： | 电子科技大学,成都,610054 |
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| 摘 要： | 由于我国生产力水平的局限,当前开征遗产税在公平和效率方面难以取得理想效果,只有当生产力水平较高时,开征遗产税才能促进社会经济发展.具体开征时间可以根据遗产税的价值基础、收入效应、替代效应、公平效果、经济政策效应和社会效应等多方面因素来确定.
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| 关 键 词： | 遗产税 价值基础 公平效率 开征时机 |
| 文章编号： | 1008-8105(2004)02-0079-04 |
| 修稿时间： | 2004-02-17 |
Analysis of Legacy Tax Levying Time in China |
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| MA Xiang-rong. Analysis of Legacy Tax Levying Time in China[J]. Journal of University of Electronic Science and Technology of China(Social Sciences Edition), 2004, 6(2): 79-82 |
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| Authors: | MA Xiang-rong |
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| Affiliation: | UEST of China Chengdu 610054 China |
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| Abstract: | Because of the limitation of the low productivity of China,It's difficult to obtain satisfied effect in fairness and efficiency if legacy tax is levied immediately.Only when the productivity reach high level can legacy tax levying help the development of the social economy.The value foundation,income effect,substitute effect,fairness effect,ecnomic policy effect and social effect can help us to determine the suitable time of legacy tax levying. |
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| Keywords: | legacy tax value foundation fairness and efficiency levying time |
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