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在中国香港实施了近一个世纪的遗产税于2006年正式退出了香港税制舞台,在取消遗产税的草案中,曾一度引起激烈的讨论,最终在立法会上以多数赞成票顺利通过三读。从某种意义上说明,遗产税的取消是经过香港社会各界广泛讨论和咨询下的最优决策。本文试图从香港取消遗产税的经济效益及战略意义进行分析,围绕香港实行遗产税的历史经验,并结合中国内地现今的经济发展和社会情况,为内地是否开征遗产税提供有益的借鉴和启示。
Estate tax, which practiced for nearly a century in Hong Kong, China, formally dropped out of Hong Kong’s taxation arena in 2006. It caused heated discussions on the abolition of the estate tax and finally passed the Third Reading at the Legislative Council with the majority approval. In a sense, the abolition of inheritance tax is the best decision under the extensive discussion and consultation in various sectors of Hong Kong society. This article attempts to analyze the economic benefits and the strategic significance of the abolition of estate tax in Hong Kong. Based on the historical experience of inheritance tax in Hong Kong and the current economic development and social conditions in mainland China, this article provides useful references and enlightenment for whether the Mainland levies the inheritance tax.