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wo guo kai zheng yi chan shui de yi yi ji zhi du an pai
Pages: 43-46
Year: Issue:  3
Journal: Taxation Research Journal

Keyword:  遗产税贫富差距调节;
Abstract: 在我国贫富差距日益严峻的背景之下,面对遗产税这样一个充满争议的税种,我国面临着开征与否的抉择。本文分析了遗产税开征的理由,即:遗产税有抑制贫富差距的作用,遗产税有利于进一步发挥税收的调节作用,遗产税不会对经济发展产生负面效应。同时,提出了遗产税制度设计的相关建议。
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