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现代遗产税和赠与税理论研究综述 被引量:5

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摘要 遗产税和赠与税属于对财产的转移课征的税种。遗产税是对财产所有者死亡时遗留的财产课征的税收,赠与税是对财产所有者生前赠与他人的财产课征的税收。通常认为,遗产税是主税,赠与税是辅税,大多数征收遗产税的国家,都同时征收赠与税。长期以来。
作者 杨海燕
出处 《经济学动态》 CSSCI 北大核心 2004年第2期69-72,共4页 Economic Perspectives
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参考文献12

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