摘要
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。本文通过对我国民营企业所有者的年龄结构状况 ,民营企业所有者潜在财产的使用情况 ,民营企业的实际税收负担三个方面的分析中得出我国现阶段不宜开征遗产税的结论 ,并指出了开征遗产税所应具备的制度条件。
A topic in the reform of China's tax system is whether and when to levy inheritance tax. This paper analyses the private enterprises owners' age structure and the usage of their potential inheritance, as well as, the effective tax burden of private-owned-enterprises. Hence, it concludes that at present the inheritance tax should not be levied. Lastly, the paper discusses the institutional conditions for levying inheritance tax.
出处
《财经科学》
CSSCI
北大核心
2004年第1期46-48,共3页
Finance & Economics
关键词
遗产税
民营企业
年龄结构
财产认定和评估制度
Inheritance tax
Private-owned Enterprises
Age structure
Property confirmation and appraisal system
