遗产税慈善公益捐赠扣除的意蕴  

The Implication on Charitable Public Welfare Donation Deduction of 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》2013年第2期7-12,共6页Journal of Lanzhou Commercial College

基　　金：国家社科基金项目"社会公平视角下的我国遗产税制度设计研究"(11BJ133)的阶段性成果

摘　　要：要发现捐赠的人性之美,不能让传统的经济学分析蒙住了眼睛。依靠自己的天赋和努力,通过正当的途径和手段成为巨富的人,是整个社会的精英,更是巨富中的精英,是精英巨富。所有精英巨富都必然是热心的社会捐赠者中的巨鳄,这是由其高尚的财富观所决定的。遗产税的慈善公益捐赠扣除,是极大尊重精英巨富,使其尽情行善的制度,是向去世精英巨富的崇高敬礼,理解这一制度对社会的和谐具有重要的意义。To discover the beauty of human nature in the donation, we can not let the traditional economics analysis covered our eyes. Who rely on their own talent and hard work, through the ways and means of justification to become the richest man, are the whole social elite, but the wealthy elite, and the elite rich. And all elite rich must be the croc in enthusiastic social donors, which is decided by their noble view. The estate tax＇ s charitable public welfare donation deduction is a great respect for elite rich, make it to their heart＇ s content system, which is the lofty salute for the elite rich died, understand this system has an important significance on social harmony.

关 键 词：遗产税 慈善公益捐赠税前扣除 精英巨富 财富观 

分 类 号：F810.42[经济管理—财政学]