韩国遗产税制研究及启示  

A Study on the Inheritance Tax in South Korea and Its Enlightenments for China

作　　者：方东霖[1] 

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018

出　　处：《涉外税务》2010年第7期47-49,共3页International Taxation In China

摘　　要：韩国的遗产税制已经比较完善,该国的文化背景又与我国比较相近,因此其遗产税制设计对我国具有较强的参考价值。本文对韩国遗产税的税制模式、纳税人标准、税率设置以及扣除和抵免项目等进行了分析,并对我国遗产税制的设计提出了政策建议。The design of inheritance tax system in South Korea has strong reference value for our country due to its relatively perfect inheritance tax system and similar cultural background.This paper analyzes the inheritance tax in South Korea in terms of its system model,taxpayer standards,tax rate setting as well as items of tax deduction and tax credit,and then puts forward some policy suggestions on designing the inheritance tax system in China.

关 键 词：韩国 遗产税制 税制模式 

分 类 号：F813.126[经济管理—财政学]