摘要
随着我国经济、社会的发展与进步,私人财富不断积累,国人观念更新迅速。在此大背景下,亟待推出中国现代化的遗产税法,以期高程度地维系家庭、社会的和睦与有序性,稳定社会结构。
Along with the development of the economy and the progress of society, private wealth accumulates, furthermore,Chinese people update principles rapidly. In this context, Chinese modern legacy tax law should be introduced urgently, in order to remain family and social harmony in a high degree, stabilize social structure meanwhile.
出处
《中小企业管理与科技》
2017年第9期170-171,共2页
Management & Technology of SME
关键词
遗产税法
赠与税
免征额
程序正义
legacy tax law
donation tax
exemption amount
procedural justice
