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遗产税和赠与税是财产课税体系中的两个重要税种,也是世界上大多数国家已开征并实施多年的税种,在我国正在酝酿新的一轮完善税收制度的过程中,可以考虑开征遗产税和赠与税。为什么应当开征遗产税和赠与税1.遗产税和赠与税具有很多优点遗产税是对财产所有者死亡时遗留的财产课征的税收,赠与税是对财产所有者生前赠与他人的财产课征的税收。遗产税是主要税种,赠与税是作为遗产税的补充税种征收,大多数征收遗产税的国家之所以同时开征赠与税,主要是因为防止纳税人在生前就把全部财产分掉,以合法逃避遗产税。
Inheritance tax and gift tax are two important taxes in the system of property taxation and most of the countries in the world have introduced and implemented tax for many years. During the new round of perfecting the taxation system that is brewing in our country, we can consider levying a legacy Tax and gift tax. Why estate and gift taxes should be introduced 1. Inheritance and gift taxes have many advantages. Estate tax is a tax levied on the property left over from the death of the owner of the property, which is levied on the property of the owner of the property in his lifetime tax. Inheritance tax is the main type of tax, gift tax is levied as a supplement to the estate tax levied, the majority of inheritance tax levied taxes at the same time, the main reason is to prevent taxpayers in the lifetime of all property to escape legally escape the legacy tax.