论文部分内容阅读
近日,反腐专家王明高设计了一套遗产税方案。他认为,我国的遗产税税率也应选择累进制,可考虑分为6级:1 0万元以下,税率5％;1 0万-50万元,税率15％;50万-100万元。税率25％;100万-300万元,税率35％;300万-500万元。税率45％;500万元以上,税率55％。他的这套设计方案一经报道,就激起千层浪,各种疑问和评论纷至沓来。遗产税的起征点到底应该是多少?遗产税制度到底是缩小贫富差距的良药还是经济发展的双刃剑?
Recently, anti-corruption expert Wang Minggao designed a set of inheritance tax program. He believes that China’s inheritance tax rate should also choose a progressive system can be divided into six levels: 100,000 yuan, the tax rate of 5%; 100 000 -50 million, the tax rate of 15%; 500,000 -100 million. Tax rate of 25%; 1 million -300 million, the tax rate of 35%; 3 million -500 million. Tax rate of 45%; 500 million yuan, tax rate of 55%. As soon as this set of design plan of his was reported, he stirred up waves of waves and waves of questions and comments. What is the threshold of inheritance tax in the end? Inheritance tax system in the end is to narrow the gap between rich medicine or double-edged sword of economic development?