论西方遗产税制度及其借鉴  

The Western System of Inheritance Taxes: Its Enlightenment Given to Us

作　　者：姚秀兰[1] 

机构地区：[1]深圳大学法学院,广东深圳518060

出　　处：《深圳大学学报（人文社会科学版）》2000年第4期35-39,共5页Journal of Shenzhen University：Humanities & Social Sciences

摘　　要：西方的遗产税制度是经过漫长的历史发展逐步形成和完善的。在分析西方3种课征模式利弊的基础上 ,对我国遗产税立法中征管模式、纳税人、征税对象、起征点。The system of inheritance taxes in the West has been formed and bettered step by step after a long-lasting historical development. On the basis of analyzing the merits and demerits of the three Western patterns of levying taxes, the present paper delves into such issues as the pattern of China′s levying and managing taxes, the tax payers, the starting point of leviability and the tax rates, etc.

关 键 词：西方国家 遗产税制度 课征制度 征管模式 纳税人 

分 类 号：D913[政治法律—民商法学] D923.5[政治法律—法学]