关于我国开征遗产税起征点问题的思考 |
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关于我国开征遗产税起征点问题的思考
摘要:
改革开放以来,社会财富迅速膨胀,人民贫 富差距的两极分化越来越严重,社会矛盾激化。遗产税,作 为财产税中的一种, 可以调节贫富差距, 促进社会公平正义。 起征点作为遗产税的核心要素,其设置是否合理直接影响到 遗产税作用的发挥。本文通过介绍遗产税的相关理论,论述 了当前我国拟开征遗产税起征点的研究综述及其存在的问 题,并阐述发达国家遗产税的征收经验以及给我国的启示, 最终提出了关于我国当前遗产税起征点研究中存在问题的 相关对策。
Abstract :
Since the reform and opening policy ,
social wealth has expanded ,
the phenomenon of poverty gap between people in China has been more and more serious and social contradictions has intensified. Inheritance tax ,
a kind of property tax ,
can adjust poverty gap and promote the justice of society. Threshold is the key factor of inheritance tax ,
whether its setting is reasonable directly affects the function of inheritance tax. This paper introduces the theory of inheritance tax ,
discusses the views of the inheritance tax in China and the problems existing in it ,
states the development of the |
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