摘要
上世纪90年代初,遗产税开始走进我们的视野,对是否应该开征和应该如何征收此税的争论一直存在。依据国外遗产税理论研究的有关成果,分析反对开征的意见和我国目前实际情况,可得出结论:在我国开征遗产税不仅必要,而且可能。
Estate tax has been coming to people＇s horizon whether estate should be taxed and how to collect the estate tax since 90＇s 20th century. Form then on, the debates exist on Based on relevant studies on the overseas estate tax theory and considering the negative opinions to the estate tax, the paper analyzes the current situation in China and draws a conclusion that tax on estate is not only necessary but also practical.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2005年第10期16-20,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
遗产税
开征
分析
Estate Tax
Start to Tax
Analysis
