摘要
遗产税不仅具有增加财政收入和调节分配方面的功能,还在社会心理疏导方面发挥着独特作用。在当下贫富差距较大的中国建立遗产税制度具有重要意义。正确分析中国开征遗产税的形势,认识其所面临的困境,并在此基础上确立科学的税制模式和税法要素体系,对于建立合理的遗产税法律制度起着至关重要的作用。
The inheritance tax has the functions not only in increasing the finance income and accommodating the distribution of social fortune,but also in social psychological counseling.There are significant values in present China who has the huge gap between the rich and the poor establishing the inheritance tax system,as a result,being aware of the situation of imposing the inheritance tax of China correctly and analyzing the difficulties existing in it,based on which choosing the reasonable mecha-nism and law system of it are of vital importance.
基金
中央高校基本科研业务费学生科技创新计划(项目编号:HEUCF2015)
关键词
遗产税
征税意义
制度建议
inheritance tax
the sense of imposing the inheritance tax
suggestions of system
