开征遗产税——我国经济社会发展的历史选择  

Levying Inheritance Tax: An Important Step along the Process of Economic and Social Development in China

作　　者：刘荣[1] 刘植才[1] 

机构地区：[1]天津财经大学

出　　处：《税务研究》2013年第3期34-39,共6页

基　　金：国家自然科学基金项目<个人所得税以家庭为单位实施征收问题研究>(项目批准号:71273184)的阶段性研究成果

摘　　要：本文从分析遗产税在不同国家的分布状况及近年来国外遗产税的兴废变化入手,运用发展经济学理论,阐述了遗产税与经济社会发展的相关性及其发展规律。论述了现阶段我国开征遗产税的必要性、可行性及应消除的疑虑,指出开征遗产税是我国经济社会发展的历史选择。This paper analyzes the introduction and implementation of inheritance tax in different countries in the world and its rise and abolishment in recent years. Based on the developmental economics, the paper elaborates the correlation between inheritance tax and economic and social development, as well as its own internal rules of development. The paper discusses the necessity and feasibility for levying inheritance tax at the present stage in China and the doubts to be eliminated, and argues that it is a historical choice for China to levy inheritance tax in the process of economic and social development.

关 键 词：遗产税 必要性 可行性 现实性 

分 类 号：F812.42[经济管理—财政学]