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随着社会的快速发展,人们积累的个人财富越来越多,贫富差距也日益扩大。遗产税的开征是一种综合类的财产税,对于缩小贫富差距,平衡分配社会财富,维护社会公平正义具有重要意义,世界很多国家和地区均已开正文遗产税。在我国,是否开征遗产税还存在着很大争议,本文将从分析遗产税的概念和特征入手,深入分析遗产税开征的必要性,并阐述我国遗产税开征存在的困境。
With the rapid development of society, people accumulate more and more personal wealth, and the gap between rich and poor is also widening. The introduction of inheritance tax is a comprehensive kind of property tax which is of great significance for narrowing the gap between the rich and the poor, balancing the distribution of social wealth and safeguarding social fairness and justice. Many countries and regions in the world have opened the real estate tax. In our country, there is still a lot of controversy about whether or not to levy the inheritance tax. Starting with the analysis of the concept and characteristics of the inheritance tax, this article analyzes the necessity of the levy of inheritance tax and expounds the predicament existing in the introduction of the inheritance tax in our country.