论遗产税

The Approach about the Heritage Tax

本文从遗产税的历史、理论依据、开征的意义、可行性、具体方案设计与当前急待解决的问题等几个方面 ,对我国开征遗产税进行了较为详细地论述 ,旨在为遗产税在中国的及时实施提供建议和思路。

This thesis discusses levying heritage tax in China in detail and focuses on these prolems:the history of the heritage tax,the thoery basis,the significance,the feasibility,the program and the present problems of levying heritage tax,etc.The aim of this paper is to propose advices about implementing the heritage tax in time in China.