论文部分内容阅读
遗产税如同房产税一样,也是一个敏感的税种,它该不该征,起征点是多少,税率多高,何时开征,开征后又会产生何种影响,近年来已成为社会舆论关注的焦点。中共中央关于制定国民经济和社会发展第十二个五年规划的建议明确指出,“完善保障和改善民生的制度安排,加大收入分配调节力度,坚定不移走共同富裕道路,使发展成果惠及全体人民。”而遗产税对于调节社会财富的分配、缩小过大的个人收入差距、完善我国的税收制度都是非常有利的,而且个人存款实名制的
Like the real estate tax, the estate tax is also a sensitive type of tax. It should not be levied, how much the tax threshold is, how high the tax rate is, when it is levied and what kind of impact it will have after the levy is imposed. In recent years, it has become the focus of public opinion focus. The CPC Central Committee’s proposal on formulating the 12th five-year plan for national economic and social development clearly states: “We will perfect the institutional arrangements for ensuring and improving people’s livelihood, intensify the adjustment of income distribution and unswervingly follow the path of common prosperity so that the fruits of development Benefiting all the people. ”And inheritance tax is very beneficial for regulating the distribution of social wealth, narrowing the gap between individual incomes and improving the tax system in our country. Moreover,