遗产税促进规则公平的作用机理与路径选择  

The Research of Mechanism of Action and Route Selection for Equilibration Rule of Inheritance Tax Promoting

作　　者：马克和[1] 

机构地区：[1]铜陵学院,安徽铜陵244000

出　　处：《安徽科技学院学报》2015年第1期94-96,共3页Journal of Anhui Science and Technology University

基　　金：国家社科基金项目(11BJY133)

摘　　要：建立以权利公平、机会公平、规则公平为主要内容的社会公平保障体系,是营造公平社会环境,保证人民平等参与、平等发展权利的基本策略。本文分析了遗产继承对规则公平的冲击,阐述了遗产税促进规则公平的作用机理,提出了遗产税促进规则公平的路径选择。The social equity system has three fundamental elements： entitlement equity,opportunity equity and equilibration rule. The equilibration rule is more important in the system. Meanwhile,we know that the social equity system is the basic strategy to construct social equity environment,to guarantee people equally participate in social development. The article analyzes the impact that inheritance horms the equilibration rule,elaborates the mechanism of action that inheritance tax promotes equilibration rule and puts forward route selection that inheritance tax promotes equilibration rule.

关 键 词：遗产继承 规则公平 社会公平 遗产税 

分 类 号：F812.42[经济管理—财政学]