湖北函授大学学报
湖北函授大學學報
호북함수대학학보
Journal of Hubei Correspondence University
2015年
16期
66-67,70
,共3页
遗产税%征税意义%制度建议
遺產稅%徵稅意義%製度建議
유산세%정세의의%제도건의
inheritance tax%the sense of imposing the inheritance tax%suggestions of system
遗产税不仅具有增加财政收入和调节分配方面的功能，还在社会心理疏导方面发挥着独特作用。在当下贫富差距较大的中国建立遗产税制度具有重要意义。正确分析中国开征遗产税的形势，认识其所面临的困境，并在此基础上确立科学的税制模式和税法要素体系，对于建立合理的遗产税法律制度起着至关重要的作用。
遺產稅不僅具有增加財政收入和調節分配方麵的功能，還在社會心理疏導方麵髮揮著獨特作用。在噹下貧富差距較大的中國建立遺產稅製度具有重要意義。正確分析中國開徵遺產稅的形勢，認識其所麵臨的睏境，併在此基礎上確立科學的稅製模式和稅法要素體繫，對于建立閤理的遺產稅法律製度起著至關重要的作用。
유산세불부구유증가재정수입화조절분배방면적공능，환재사회심리소도방면발휘착독특작용。재당하빈부차거교대적중국건립유산세제도구유중요의의。정학분석중국개정유산세적형세，인식기소면림적곤경，병재차기출상학립과학적세제모식화세법요소체계，대우건립합리적유산세법률제도기착지관중요적작용。
The inheritance tax has the functions not only in increasing the finance income and accommodating the distribution of social fortune,but also in social psychological counseling.There are significant values in present China who has the huge gap between the rich and the poor establishing the inheritance tax system,as a result,being aware of the situation of imposing the inheritance tax of China correctly and analyzing the difficulties existing in it,based on which choosing the reasonable mecha-nism and law system of it are of vital importance.
