摘要
按照国际惯例,政府征收遗产税主要针对高收入群体。目前,家族企业主是我国最富有的群体之一,在我国家族企业现有的继承管理特征条件下,开征遗产税会导致家族企业代际传承时大量的财产外流,维护家族财产的企图会推动家族企业调整现有的财产集中在一人名下的产权模式,成立家庭财产委托机构,以家族合伙产权模式达到延期缴税保持财产的目的。
By international convention, the main object of levying inheritance tax is the plutocrat. In China, the family business entrepreneur belongs to rich colony. Accounting to the inheritance management characters of Chinese family businesses,the fact is that levying inheritance tax will result in family possessions flowing out of family during the day of succession. Thereby, Chinese family businesses are going to be urged into adjusting their property rights model, which is all wealth concentrated in the entrepreneur, to the model of possession commission that can be good for family businesses to win tax avoidance rationally.
出处
《石河子大学学报（哲学社会科学版）》
2006年第6期60-62,共3页
Journal of Shihezi University(Philosophy and Social Sciences)
关键词
遗产税
家族企业
产权模式
inheritance tax
family businesses
property rights model
