摘要
长期以来,我国遗产税由于种种原因未能正式实施,但其在我国税制体系设计中却占有一席之地,并被赋予了调节贫富差距的厚望。我国开征遗产税的阻碍因素包括体制制度、法律、经济、文化风俗等,探讨这些阻碍因素有助于制定相应策略和措施,为遗产税在我国的及时实行提供建议和思路。
The inheritance tax in China has not started to practice for various reasons but it takes a part in China＇s tax system hoping it could be the solution to reducing the wealth gap.The hindering factors include the system of organization,law,economy,culture and conventions.Analysis upon those factors are good to make corresponding strategies for the practice.
出处
《哈尔滨学院学报》
2012年第3期55-57,共3页
Journal of Harbin University
关键词
遗产税
贫富差距
阻碍因素
inheritance tax
wealth gap
hindering factors
