| 我国开征遗产税的可行性分析 |
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| 引用本文： | 张莹.我国开征遗产税的可行性分析[J].云南电大学报,2014,16(2):60-63. |
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| 作者姓名： | 张莹 |
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| 作者单位： | 云南开放大学经济与管理学院,云南昆明,650223 |
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| 摘 要： | 在我国贫富差距日益严峻的背景之下,遗产税的开征与否充满争议。经过对我国个人收入大幅度增长、贫富悬殊加大、完善税收的调节功能和缓解社会矛盾等四个方面进行深入分析,我国已具备开征遗产税的基本条件,遗产税的开征利大于弊。
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| 关 键 词： | 遗产税 调节收入 社会财富分配 贫富差距 |
Analysis of Feasibility of Inheritance Tax in China |
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| ZHANG Ying.Analysis of Feasibility of Inheritance Tax in China[J].Journal of Yunnan Rty University,2014,16(2):60-63. |
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| Authors: | ZHANG Ying |
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| Institution: | ZHANG Ying (School of Economics and Management, Yunnan Open University, Kunming 650223, Yunnan) |
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| Abstract: | Under the background of an increasingly grim gap between the rich and the poor in China, whether estate tax is levied or not is full of controversy. After an in-depth analysis of the substantial growth in personal income, increased disparity, tax regulatory improvement and social conflict remission has been made, it comes to conclusion that China has had basic conditions for inheritance tax and the advantages of estate tax levy outweigh disadvantages. |
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| Keywords: | estate tax adjust income distribution of social wealth gap between the rich and the poor |
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