| 我国开征遗产税的若干问题探讨 |
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| 引用本文： | 裴更生. 我国开征遗产税的若干问题探讨[J]. 河北农业大学学报(农林教育版), 2007, 9(3): 119-122 |
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| 作者姓名： | 裴更生 |
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| 作者单位： | 河北政法职业学院,河北,石家庄,050061 |
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| 摘 要： | 世界上有100多个国家和地区开征了遗产税和赠与税,目前我国尚未开征。介绍了遗产税的起源和发展史,阐述了我国当前开征遗产税的意义及遗产税征收的主要模式。通过分析目前我国开征遗产税存在的现实问题,探讨了我国遗产税制建设的措施。
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| 关 键 词： | 遗产税 继承 税率 赠与税 税制 |
| 文章编号： | 1008-6927（2007）03-0119-04 |
| 修稿时间： | 2007-05-12 |
The discussion on legacy tax of China |
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| PEI Geng-sheng. The discussion on legacy tax of China[J]. Journal of Agricultural University of Hebei(Agricure & Forestry Education）, 2007, 9(3): 119-122 |
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| Authors: | PEI Geng-sheng |
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| Affiliation: | Vocational College of Political Sciences and law,Hebei,Shijiazhuang 050061 |
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| Abstract: | There are more than 100 countries and regions which have levied the legacy tax and grant tax in the world.Our country has not levied these yet.This essay intrduces the origin and the development of legacy tax.It states the significance and three major modes of levying the legacy tax.It also analyses the realistic problems which appear during the course of levying the legacy tax and discusses the idea of building the tax system of legacy tax.This essay holds active and affirmative attitude in levying the legacy tax. |
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| Keywords: | legacy tax inheritance tax rate grant tax tax system |
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