国外遗产税和赠与税概况及对我国的借鉴

Survey of Foreign Death Tax and Presentation Tax and using for Reference in our Country

从遗产税和赠与税的征税理由、课税制度、配合征收方式、征税依据、课税范围、减免扣除、税率和归属划分等方面介绍了国外遗产税和赠与税开征的概况。同时,结合我国现实情况,借鉴国外先进经验,从上述各方面分别谈了对我国遗产税和赠与税建设的几点建议。

This text introduces the levy survey of foreign death tax and presentation tax from the aspects as: the levy reasons of death tax and presentation tax; levy system) cooperating levy methods; levy gists; levy scope, reducing or remitting the taxation; tax rate and adscription partition. At the same time, combining realistic circumstance of our country, drawing lessons from the abroad advanced experiences, the paper talks respectively about some suggestions to the construction of death tax and presentation tax of our country.