遗产税的法理依据新论  

A New Theroy of Legal Basis for the Estate Tax

作　　者：张永忠[1] 

机构地区：[1]江苏大学财经学院,江苏镇江212013

出　　处：《兰州商学院学报》2011年第6期58-63,共6页Journal of Lanzhou Commercial College

基　　金：国家社科基金项目"税收调节国民收入分配的有效性研究"(09BJY090)的阶段性成果

摘　　要：我国遗产税的开征迫在眉睫,但传统的遗产税征收依据学说答非所问,似是而非,根本没有说服力;遗产税"技术价值论"具有重要的创新价值,值得重视;遗产税"社会资源垄断论"的提出,是对"技术价值论"的完善和发展,阐述了遗产税的法理依据,解决了"为什么一小部分国民应当缴纳遗产税"这一难题,能为社会各界所接受,具有重要的意义。It＇s imminent to regulate the estate tax in China,but traditional doctrine of estate tax is irrelevant,plausible and not persuasive.＂Theory of technology Value＂ has the important value of innovation,and also is worthy of attention,the theory of ＂monopoly of social resources＂ proposed here is improvement and development of＂theory of technology Value＂,this paper explains the legal basis for estate tax and answers the question of ＂Why should a small part of people pay the inheritance tax？＂ and can be accepted by the community,thus it is of great significance.

关 键 词：社会财富分配 遗产税 法理依据 

分 类 号：F810.42[经济管理—财政学]