| 我国开征遗产税可行性分析及立法体系的探讨 |
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| 引用本文： | 张文闻. 我国开征遗产税可行性分析及立法体系的探讨[J]. 西华师范大学学报(自然科学版), 2004, 0(2): 30-33 |
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| 作者姓名： | 张文闻 |
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| 作者单位： | 华南师范大学政法学院 广州510631 |
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| 摘 要： | 我国开征遗产税有其可行性和必要性,构建遗产税的立法体系,必须明确遗产税的纳税人、纳税对象、起征点、税率征管等一系列问题。此外,为保证遗产税的顺利实施,我国还应具体实行其他配套的法律法规和措施。
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| 关 键 词： | 遗产 可行性 税制结构 配套措施 |
| 文章编号： | 1005-1465(2004)02-0030-04 |
| 修稿时间： | 2003-06-23 |
FEASIBILITY ANALYSIS OF CHINA''''S COLLECTING INHERITANCE TAXES AND DISCUSSION ON THE LEGISLATION SYSTEM |
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| ZHANG Wen-wen. FEASIBILITY ANALYSIS OF CHINA''''S COLLECTING INHERITANCE TAXES AND DISCUSSION ON THE LEGISLATION SYSTEM[J]. Journal of China West Normal University(Philosophy & Social Sciences), 2004, 0(2): 30-33 |
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| Authors: | ZHANG Wen-wen |
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| Abstract: | It's feasible and important for China to collect Inheritance Taxes. In order to design the legislation system of Inheritance Taxes, a series of questions, such as the taxpayers, the starting point of leviability and the tax rates, and the pattern of China's levying and managing taxes, must be clear and explicit. Besides, for smooth implements of Inheritance Taxes, China should perfect other matching laws, regulations and measures. |
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| Keywords: | inheritance feasibility legislation system matching measure |
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