中国开征遗产税的可行性研究  

The Practical Research on Imposing Inheritance Tax in China

作　　者：古建芹[1] 翟子斌[1] 

机构地区：[1]河北经贸大学财税学院,河北石家庄050061

出　　处：《经济与管理》2009年第9期52-55,共4页Economy and Management

摘　　要：遗产税是当今世界许多国家都在征收的一种税收。中国已基本具备了开征遗产税的相关条件。开征遗产税,有利于完善中国的税制体系;有利于调节社会成员的财富状态;有利于维护中国的税收权益;还能够增加政府的财政收入。Inheritance tax is currently levied by many countries in the world. At presen4 China basically has the relevant conditions of inheritance tax. Inheritance tax will help improve China＇s tax system; regulate the wealth of the community-like;conducive to safeguarding the rights and interests of our country＇s tax revenue; also increase government revenue.

关 键 词：遗产税 可行性 贫富差距 社会公平 

分 类 号：F810.42[经济管理—财政学]