摘要
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。
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 metching the conditions for our country.
出处
《湖北财经高等专科学校学报》
2005年第4期35-37,共3页
Journal of Hubei College of Finance and Economics
关键词
遗产税
总遗产税制
财产税
赠与税
death tax,total inheritance tax system,property tax,dotaion tax
