摘要
遗产税是当今世界许多国家都在征收的一种税收。中国已基本具备了开征遗产税的相关条件。开征遗产税,有利于完善中国的税制体系;有利于调节社会成员的财富状态;有利于维护中国的税收权益;还能够增加政府的财政收入。
Inheritance tax is currently levied by many countries in the world. At presen4 China basically has the relevant conditions of inheritance tax. Inheritance tax will help improve China＇s tax system; regulate the wealth of the community-like;conducive to safeguarding the rights and interests of our country＇s tax revenue; also increase government revenue.
出处
《经济与管理》
2009年第9期52-55,共4页
Economy and Management
关键词
遗产税
可行性
贫富差距
社会公平
inheritance tax
feasibility
gap between rich and poor
, social equity
