| 关于开征遗产税的法律思考 |
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| 引用本文： | 汪彩华. 关于开征遗产税的法律思考[J]. 杭州师范学院学报(自然科学版), 2004, 3(6): 473-475 |
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| 作者姓名： | 汪彩华 |
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| 作者单位： | 杭州师范学院,法学院,浙江,杭州,310018 |
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| 摘 要： | 随着我国市场经济的发展,个人财产不断增加,开征遗产税被提上了我国税收立法的日程,开征遗产税面临着许多现实和法律问题。
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| 关 键 词： | 遗产税 税制 监控 赠与税 |
| 文章编号： | 1008-9403(2004)06-0473-03 |
| 修稿时间： | 2003-11-26 |
Considerations on Opening Inheritance Tax from the Legal Perspective |
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| WANG Cai-hua. Considerations on Opening Inheritance Tax from the Legal Perspective[J]. Journal of Hangzhou Teachers College(Natural Science), 2004, 3(6): 473-475 |
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| Authors: | WANG Cai-hua |
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| Abstract: | With the development of market economy in China, personal property accumulation has been increased rapidly. Therefore, opening inheritance tax has been put into the schedule of tax legislation, which faces many practical and legal problems for us to solve. |
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| Keywords: | inheritance tax tax system supervision gift tax |
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