安徽行政学院学报
安徽行政學院學報
안휘행정학원학보
Rural Economy
2015年
1期
98~101
,共null页
遗产税 正面效果 困境分析
遺產稅 正麵效果 睏境分析
유산세 정면효과 곤경분석
inheritance tax ; positive effects ; analysis of dilemma
随着经济的不断发展,贫富差距的现实使得开征遗产税的呼声日益高涨。但是我国是否应当顺应所谓的遗产税国际潮流,这是值得冷静思考的。文章通过正反分析开征遗产税可能带来的正面效果以及目前需要开征遗产税仍需解决的问题后发现,我国目前并不适宜开征遗产税。
隨著經濟的不斷髮展,貧富差距的現實使得開徵遺產稅的呼聲日益高漲。但是我國是否應噹順應所謂的遺產稅國際潮流,這是值得冷靜思攷的。文章通過正反分析開徵遺產稅可能帶來的正麵效果以及目前需要開徵遺產稅仍需解決的問題後髮現,我國目前併不適宜開徵遺產稅。
수착경제적불단발전,빈부차거적현실사득개정유산세적호성일익고창。단시아국시부응당순응소위적유산세국제조류,저시치득랭정사고적。문장통과정반분석개정유산세가능대래적정면효과이급목전수요개정유산세잉수해결적문제후발현,아국목전병불괄의개정유산세。
With the development of economy, the wealth gap makes an increasingly urgent call for levying inheritance tax. However, it is worthy of calm consideration whether our country should follow the international trend of levying inheritance tax. Through the positive and negative aspects, the paper analyzes the positive effects of the inheritance tax and the problems that remain to be solved if we start to levy the tax, and it has been discovered from the consideration that it is not proper in levying inheritance tax in China at present.
