经济与管理
經濟與管理
경제여관리
Economy and Management
2009年
9期
52~55
,共null页
遗产税 可行性 贫富差距 社会公平
遺產稅 可行性 貧富差距 社會公平
유산세 가행성 빈부차거 사회공평
inheritance tax; feasibility; gap between rich and poor;, social equity
遗产税是当今世界许多国家都在征收的一种税收。中国己基本具备了开征遗产税的相关条件。开征遗产税，有利于完善中国的税制体系；有利于调节社会成员的财富状态；有利于维护中国的税收权益；还能够增加政府的财政收入。
遺產稅是噹今世界許多國傢都在徵收的一種稅收。中國己基本具備瞭開徵遺產稅的相關條件。開徵遺產稅，有利于完善中國的稅製體繫；有利于調節社會成員的財富狀態；有利于維護中國的稅收權益；還能夠增加政府的財政收入。
유산세시당금세계허다국가도재정수적일충세수。중국기기본구비료개정유산세적상관조건。개정유산세，유리우완선중국적세제체계；유리우조절사회성원적재부상태；유리우유호중국적세수권익；환능구증가정부적재정수입。
Inheritance tax is currently levied by many countries in the world. At presen4 China basically has the relevant conditions of inheritance tax. Inheritance tax will help improve China＇s tax system; regulate the wealth of the community-like;conducive to safeguarding the rights and interests of our country＇s tax revenue; also increase government revenue.
