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遗产税是以财产所有人死亡后所遗留的财产为课税对象的一种税收。它具有调节国民收入再分配、缩小贫富差距、实现社会公平的功能。我国开征遗产税既有理论依据又有法律依据。我国的遗产税立法应选择总遗产税制模式 ,采取遗产税和赠与税“两税合一”的立法体例 ,对纳税人、征税对象、税率、起征点和扣除项目以及税收优惠等基本内容作出规定。同时 ,还需建立健全相应的配套措施 ,以保证遗产税的顺利开征。
Estate tax is a tax on tax-deductible property left over from the death of the owner of the property. It has the function of regulating the redistribution of national income, narrowing the gap between the rich and the poor and realizing social fairness. The introduction of inheritance tax in our country has both theoretical basis and legal basis. The inheritance tax legislation of our country should choose the mode of the total inheritance tax system, adopt the legal system of inheritance tax and donation tax “one tax and two taxes”, analyze the basic content of taxpayers, tax object, tax rate, thresholds and deductions and tax incentives Make provision At the same time, we need to establish and improve corresponding supporting measures to ensure the smooth introduction of inheritance tax.