| 遗产税之立法探讨 |
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| 引用本文： | 丁彦.遗产税之立法探讨[J].广西政法管理干部学院学报,2004,19(5):50-52. |
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| 作者姓名： | 丁彦 |
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| 作者单位： | 湖南师范大学法学院,湖南,长沙,410081 |
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| 摘 要： | 遗产税是当今世界各国普遍征收的一个税种 ,我国目前已基本具备了征收遗产税的必备条件 ,但仍然存在许多亟待解决的问题。文章拟借鉴外国相关的税收经验 ,结合我国立法面临的现实问题 ,构建出一套适合我国国情的遗产税税收制度。
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| 关 键 词： | 遗产税 可能性分析 问题 征税模式 |
| 文章编号： | 1008-8628(2004)05-0050-03 |
| 修稿时间： | 2003年12月19 |
Discussion on Inheritance Tax in Legislation |
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| DING Yan.Discussion on Inheritance Tax in Legislation[J].Journal of Guangxi Administrative Cadre Institute of Politics and Law,2004,19(5):50-52. |
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| Authors: | DING Yan |
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| Abstract: | China has already had basic conditions for the collection of inheritance tax which is common in many countries although many problems need to be solved. The thesis introduces the foreign experiences and suggests a feasible system of tax collection according to present problems. |
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| Keywords: | inheritance tax analysis of feasibility problem mode of tax collection |
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