摘要
遗产税是目前世界各国普遍开征的一个税种 ,而我国由于条件不成熟 ,至今尚未征收。近年来我国经济建设的飞速发展为遗产税法律制度的确立创造了条件 ,遗产税立法开始提上日程。本文在借鉴了一些发达国家的有益经验的基础上 ,对遗产税的有关问题进行了分析和探讨 。
The legacy tax has been widely accepted and practiced by many countries around the world.But in China,we still haven't had this kind of tax yet.these years,the fast development of economic construction best provides the foundation for the legislation of the legacy tax.And thus the legislation is under way.Based on the study of the beneficial experience of the developed counties,the thesis makes analyses and discussions on the relevant issues of the legacy tax and proposes some perspectives and sugestions so as to offer more information to the research of the legacy tax.
出处
《黑龙江财专学报》
2001年第5期50-51,共2页
Learned Journal of Heilongjiang Finance College
关键词
遗产税
赠与税
计税依据
财产估价制度
the legacy tax
the gift tax
the taxation evidence
the estate assessment system
