摘要
目前在我国开征遗产赠与税的时机已成熟,应参照国际惯例并结合实际国情,采用总遗产税制,以居民的不动产和有形动产为课税对象,实施高起征点、低税收负担率、个人申报制和支票制、轻税重罚,确保收入及时足额入库。
Now it has been ripened that China opens solicits legacy tax. We should refer to international usual practice and combine actual national conditions, adopt the total system of inheritance tax. Using visible property and the real estate of resident action levies tax goal, implementing rise high to solicit a little, low burden rate of tax revenue, individual reports system and check system, light tax and weight punishment, ensure to take in to be put in storage in time.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第3期6-8,共3页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
遗产税
征收
制度
Iegacy Tax
Levy
System
