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1997年9月12日,江泽民同志在党的十五大报告中提出:“调节过高收入……开征遗产税等新税种。”——人们从中得到一个信息:遗产要征税了!2000年4月1日,个人存款实名制付诸实施,居民的“家底”被清清楚楚地亮出来。——人们从中再次感到一个信息:遗产税不远了!2000年4月23日,中新社报道,国家税务总局税收科学研究所副所长刘佐说:开征遗产税的时机已基本成熟。——人们从中更直接地读到一个信息:遗产税快了!1遗产税,是对死者遗留的财产向财产继承人课征的税。其课税对象是死者遗留下的财产;纳税人是继承这些财产
On September 12, 1997, Comrade Jiang Zemin put forward in his report to the 15th National Congress of the Communist Party of China: “Regulating excessively high incomes ... imposing new taxes on inheritance taxes.” - People get the message that the estate is taxed! On April 1, the real name system of personal savings was put into practice and the “family background” of residents was clearly displayed. From April 23, 2000, the China News Agency reported that Liu Zuo, deputy director of the State Administration of Taxation’s tax science institute, said the timing of the introduction of inheritance tax has basically reached its maturity. From there, people read a message more directly: the estate tax is fast! 1 Estate tax, a tax levied on property heirs for property left behind by the deceased. The object of taxation is the property left behind by the deceased; taxpayers inherit these properties