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遗产税是财产税体系中的一个独立税种,在社会经济生活中发挥着日益重要的作用,但我国立法仍未予以确认。本文以我国遗产税制度的构建为题展开论述,以遗产税概念、特征和遗产税与其他税种的联系为基础,阐述了构建我国遗产税制度的社会基础和社会价值,着重围绕我国遗产税制度构建问题。接着在分析研究其他税种征收管理和参考借鉴域外遗产税制度的基础上探讨了我国遗产税的税收管辖原则、税制模式选择、遗产税基本要素、税收优惠等内容,最后从试点城市先行和强调地方性立法、完善个人财产登记评估制度、采取有效措施规避遗产税问题等三个方面分析了我国开征遗产税需要注意的问题。
Inheritance tax is an independent tax in the property tax system, which plays an increasingly important role in social and economic life. However, our country’s legislation has not yet been confirmed. This article expounds the construction of the estate tax system in our country. Based on the concept of estate tax and the relationship between estate tax and other kinds of taxes, this article elaborates the social basis and social value of constructing the estate tax system in our country. Build problem. Then on the basis of analyzing and studying the collection and management of other tax types and referring to the extraterritorial estate tax system, this article explores the tax jurisdiction principle, tax model choice, the basic elements of inheritance tax, tax incentives and so on. In the end, Sexual legislation, improve the personal property registration and evaluation system, to take effective measures to avoid the estate tax issues such as the three aspects of our country to levy a legacy tax need to pay attention to.