摘要
近年来 ,我国社会各界对开征遗产税的呼声很高 ,遗产税立法的出台似乎已指日可待。然而 ,开征遗产税涉及的面很广 ,技术性也极强 ,需要有充分的制度准备。就我国的具体情况而言 ,在正式开征遗产税以前 ,除了需要建立一套完善且操作性强的遗产税法律制度外 ,还需要建立健全公民的死亡报告制度、个人收入申报和财产登记制度、个人财产评估制度 。
In recent years,estate tax is wanted to levy in all kinds of fields of our society.But there should be a full of preperation before it starts.As far as our country is concerned,levying estate tax shouldn't start until a perfect legal system of estate tax is set up,and meanwhile a sound report system of a citizen's death,a system of individual earning report and property registration,a system of a personal property evaluation should be set up,too.
出处
《税务与经济》
CSSCI
北大核心
2003年第1期78-80,共3页
Taxation and Economy
