我国开征遗产税的可行性研究  

The Practical Research on Imposing Inheritance Tax in China

作　　者：谢华[1] 

机构地区：[1]贵州警官职业学院法律一系,贵州贵阳550005

出　　处：《贵州警官职业学院学报》2008年第5期82-84,共3页Journal of Guizhou Police Officer Vocational College

摘　　要：目前我国开征遗产税有学术依据。中国的高收入阶层正随着经济的发展而不断扩大,这为遗产税的征收提供了税源上的可能性;而且对于遗产税征收所涉及的相关法律也在逐步完善,公民纳税意识增强,这为遗产税的征收提供了社会基础。遗产税的开征有助于促进和谐社会建设。There＇ s academic basis for imposing inheritance tax in China. The high inCome stratum in China has become ceaselessly expanded with the economic development and it offers the possibility of tax source for iinposing inheritance tax. The relevant laws concerned with inheritance tax＇ s imposing are perfected gradnally and the tax consciousness of citizens become strengthened. All of these supply the social base for the imposing of inheritance tax which is helpful to promote the constructing harmoniOus society.

关 键 词：税种 遗产税 课税依据 

分 类 号：D922.229[政治法律—经济法学]