CAJ | 학술논문

改革开放二十多年来,我国经济发生了巨大变化,人民收入水平逐步提高,但贫富差距日益扩大,遗产税的征收已经成为我国目前社会广泛关注的税制改革焦点之一.本文结合我国的具体国情,对我国实行遗产税的可行性进行了探讨,并对遗产税在我国的开征模式做了初步构想.
개혁개방이십다년래,아국경제발생료거대변화,인민수입수평축보제고,단빈부차거일익확대,유산세적정수이경성위아국목전사회엄범관주적세제개혁초점지일.본문결합아국적구체국정,대아국실행유산세적가행성진행료탐토,병대유산세재아국적개정모식주료초보구상.
After over twenty years development since reform and open to outside, China＇s economy has made great progress. With increasing of people＇ s income and broadening of rich and poor gap, collection of inheritance tax has become one of taxation reform focuses of China. This paper discusses feasibility of China＇ s collection of inheritance tax on the basis of the reality and expounds the collection method of inheritance tax in China.