| 遗产税制度的立法分析及框架设计 |
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| 引用本文： | 顾金龙. 遗产税制度的立法分析及框架设计[J]. 南通大学学报(哲学社会科学版), 2003, 19(2): 35-37 |
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| 作者姓名： | 顾金龙 |
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| 作者单位： | 靖江市电视大学,江苏,靖江,214500 |
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| 摘 要： | 遗产税制度的变迁是一个历史过程。在我国开征遗产税对调节收入分配 ,减少贫富悬殊 ,支持公益事业 ,完善税收体系等均具有重要的意义。国家相关部门应尽快处理好遗产税与赠予税的关系、修改和完善《继承法》、实行储蓄实名制和个人财产登记评估制度。
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| 关 键 词： | 遗产税 立法 框架设计 |
| 文章编号： | 1003-7489(2003)02-0035-03 |
| 修稿时间： | 2002-12-20 |
Legislation Analysis and Frame Design on Legacy Tax System |
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| GU Jin-long. Legislation Analysis and Frame Design on Legacy Tax System[J]. Journal of Nantong University:Social Sciences Edition, 2003, 19(2): 35-37 |
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| Authors: | GU Jin-long |
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| Abstract: | Legacy tax system has been changed with time. To collect taxes on legacy is of vital importance to the regulation of income distribution, to the reduction of the gap between the rich and the poor, to the support to public welfare and to the perfection of tax system. State departments that are concerned should handle well the relationship between legacy tax and present tax, revise and perfect Law of legacy, implement using true names in bank deposit and registration of individual property. |
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| Keywords: | tax of legacy legislation frame design |
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