摘要
中国当前贫富差距日益扩大,需要建立有效的调控机制,抑制财富的不公平分配,个人所得税与消费税虽然具有调整社会财富分配的作用,但二者的税制模式限制了它们在税收正义上的效力,故有必要开征更具社会公平价值的遗产税,并且目前的经济发展水平、政治环境与道德水平以及法律环境为遗产税的开征提供了可能性。
The gap between rich and poor expands day by day in China;we need a more effective method to restraint the inequity distribution of wealth.The personal income tax and excise tax have the function of adjusting wealth＇s assignment,but the two tax models restrict their efficacy in the taxation justice,therefore,it is necessity to begin levying inheritance tax with more social fair value.And the present economy development level,the political context and the moral level as well as the legal environment have provided the possibility for the inheritance tax.
出处
《经济与管理》
CSSCI
2011年第6期67-72,共6页
Economy and Management
基金
教育部人文社会科学重点研究项目(07JJD820167)
湖南省哲学社会科学基金课题(2010YBA098)
关键词
遗产税
必要性
可能性
税收正义
inheritance tax
necessity
possibility
tax revenue justice
