| 论建立和完善我国的遗产税与赠与税制度 |
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| 引用本文： | 程宗璋. 论建立和完善我国的遗产税与赠与税制度[J]. 沧州师专学报, 2003, 19(1): 63-65 |
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| 作者姓名： | 程宗璋 |
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| 作者单位： | 中国社会科学院财贸经济研究所博士后流动站，北京100836 |
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| 摘 要： | 随着经济体制改革的深入，我国公民的财产状况日益复杂，遗产范围、赠与范围逐渐扩大，财产价值日益增强。综观我国遗产继承和财产赠与的现状，结合国内外许多国家的成功经验，在我国有必要也有可能征收遗产税和赠与税，这将是我国继承法制改革的内容之一、也是完善我国社会主义法制建设的要求。
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| 关 键 词： | 中国 遗产税 赠与税 继承法 税收制度改革 税率 纳税主体 |
| 文章编号： | 1008-4762(2003)01-0063-03 |
| 修稿时间： | 2002-12-18 |
On Establishing and Perfecting the System of the Legacy and Donative Tax in China |
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| CHENG Zong-zhang. On Establishing and Perfecting the System of the Legacy and Donative Tax in China[J]. Journal of Cangzhou Teachers‘College, 2003, 19(1): 63-65 |
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| Authors: | CHENG Zong-zhang |
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| Abstract: | With the deepgoing econamic structure reform, the property situation of Chinese citizens is getting more and more complex. The legacy and donative scope is entarged gradually. Property value is strengthened day by day. If we take a broad view of the present situation about our legacy inheritance and property donation and combine the successful experience at home and abroad, It is necessary to impose the legacy and donative tax. It will be one of the contents about the reform of heritable law and perfect the need of our socialist legal construction. |
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| Keywords: | legacy inheritance donation legacytax donative tax |
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