新经济形势下的遗产税和赠与税  

The Tax for Inheritance and Gift in the New Economical Situation

作　　者：黄煜[1] 刘孝诚[1] 刘为[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430074

出　　处：《南华大学学报（社会科学版）》2005年第3期34-36,共3页Journal of University of South China(Social Science Edition)

摘　　要：　近年来,随着我国经济的发展,人民收入水平不断提高,贫富差距也逐渐扩大,使遗产税和赠与税开征有越来越重要的现实意义和必要性。而遗产税和赠与税应该配合征收,采用并行征税模式。这样能够在一定程度上完善我国现行的税收体制,促进我国经济的发展。<Abstrcat>With the development of the economy in our country, people's income has been greatly improved. At the same time, the gap between rich and poor has also been gradually expanded, so the adoption of tax for inheritance and gift are more and more important. But the two taxes should coordinate, and use the parallel taxation pattern. Only through this, our current tax system can be completed in the certain degree, and the economy in our country can be developed.

关 键 词：遗产税 赠与税 并行征收模式 

分 类 号：F810.42[经济管理—财政学]