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我国开征遗产税的困境

The Trouble of Collecting Inheritance Tax
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摘要 随着社会经济高速发展,民间财富急剧增加,贫富差距越来愈大,作为调解贫富差距行之有效手段之一的遗产税的开征势在必行,正确面对实际过程中存在的问题,对进一步推动遗产税的开征意义重大。 Along with the rapid development of the social economy, the private wealth has increased sharply, the gap between the rich and the poor is becoming greater and greater. The collecting of the inheritance tax which is one of the effective means to mediate the gap between rich and poor is imperative. Correctly facing the problems that exist in the actual process has great significance to promote the levy of the inheritance tax furtherly.
作者 梁斌 袁媛
出处 《价值工程》 2013年第16期164-165,共2页 Value Engineering
关键词 遗产税 困境 inheritance tax trouble
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