日本现行遗产赠予税制的启示  

Enlightments of Japanese Current inheritance grant duty system

作　　者：曹雪琴 

机构地区：[1]华东师大国际金融系,上海200062

出　　处：《亚太经济》1998年第3期13-16,共4页Asia-Pacific Economic Review

摘　　要：After researching many aspects of the Japanese current inheritance grant tax such as tax payer, tax bases, rates, and effective taxation etc, the author concludes that the tax system has positive effect where mode and content is concerned, but she also points out many existing problems which are as follows: the distributive function of taxes categories is not powerful enough; the evaluation to land and house property is on the low side; the system is overAfter researching many aspects of the Japanese current inheritance grant tax such as tax payer, tax bases, rates, and effective taxation etc, the author concludes that the tax system has positive effect where mode and content is concerned, but she also points out many existing problems which are as follows: the distributive function of taxes categories is not powerful enough; the evaluation to land and house property is on the low side; the system is over complicated

关 键 词：遗产赠予税 日本 税收制度 纳税人 

分 类 号：F813.133[经济管理—财政学]