1) The Approach about the Heritage Tax
论遗产税
2) Legislation of Heritage Tax in Our Country
论我国遗产税立法
3) inheritance tax
遗产税
1.
The Doubts and System Design of Collecting Inheritance Tax must Remove;
开征遗产税须消除的疑虑与制度设计
2.
An Analysis on the Social and Economic Conditions of the Legislation for Inheritance Tax and a Plan on Its System;
遗产税立法的社会经济条件分析及其制度构想
3.
System design and feasibility of China s collection of inheritance tax;
我国开征遗产税的可行性及制度设计的构想
4) Estate Tax
遗产税
1.
The Analysis on the Feasibility of Imposing Estate Tax in China at Present;
当前我国开征遗产税的可行性分析
2.
Analysis of our Country Starts to Tax Possibility and Necessariness of Estate Tax;
我国开征遗产税的必要和可能分析
3.
Thoughts on the estate tax system;
关于遗产税制的几点思考
5) legacy tax
遗产税
1.
The discussion on legacy tax of China;
我国开征遗产税的若干问题探讨
2.
Whether and when legacy tax should be levied has been a hot question of the reform of the tax system in China.
遗产税是否应该开征以及在什么时候开征,一直是我国税收制度改革中的热点问题。
3.
The author of this article proposes to levy the estate gift taxes for the sake of dwindling income gap,and construct a scientific tax system of the legacy tax.
开征遗产税,应构建科学的遗产税制,遗产税实行专款专用,用于农村社会保障,同时应建立相应的配套措施,以保障其顺利实施。
6) death tax
遗产税
1.
A Study on the Death Tax of Our Country;
我国开征遗产税问题研究
2.
Now there are more than 100 countries to levy the death tax in the world to redistribution social wealth and we can use for reference from the foreign countries and put forward the death tax design measures which matching the conditions for our country.
目前世界上己有100多个国家和地区开征了遗产税,用以调节社会财富的再分配,这对提出符合我国国情的遗产税制的设计措施和建议具有借鉴意义。
3.
This text introduces the levy survey of foreign death tax and presentation tax from the aspects as: the levy reasons of death tax and presentation tax; levy system) cooperating levy methods; levy gists; levy scope, reducing or remitting the taxation; tax rate and adscription partition.
从遗产税和赠与税的征税理由、课税制度、配合征收方式、征税依据、课税范围、减免扣除、税率和归属划分等方面介绍了国外遗产税和赠与税开征的概况。
补充资料：遗产税
遗产税
【遗产税】对财产所有人死亡时遗留的财产净值征收的一种财产税。各国开征的遗产税大体可分为三种类型:总遗产税制;分遗产税制，又称“继承税制”;总分遗产税制，又称“混合遗产税制”。遗产税作为各国普遍开征的税种，具有促进社会进步、有利于实现社会公平和社会稳定、增加国家财政收人等作用。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条