摘要
美国的遗产税和赠与税在很大程度上反映了西方发达国家的总体现状。我国开征遗产税应借鉴西方发达国家的经验,结合我国的国情,针对开征的难点,让遗产税真正发挥其财政职能和经济职能。
The American estate tax and gift tax reflect an entire condition of the developed countries. We should use their experience as a reference in levying estate tax, and we should make it play its financial and economic functions according to the conditions of ours.
出处
《税务与经济》
CSSCI
北大核心
2003年第3期71-73,共3页
Taxation and Economy