摘要
近年来,关于遗产税"存"与"废"的争论,集中反应了世界各国在不同时期对不同税收价值取向的取舍。本文从美国遗产税2010年"空窗期"事件出发,阐述了长久以来美国政府对遗产税公平价值和效率价值的不同态度,同时分析了我国开征遗产税的重要意义和现实条件,并提出开征遗产税亟待解决的若干问题。
The dispute concerning sustaining or abolishing inheritance tax has reflected the choices dif- ferent countries made for varied tax value orientations in the different periods all over the world. Based on the transitional period of inheritance tax in the USA in 2010, this paper illustrates the different attitudes of U.S. gov- ernment to inheritance tax in fairness value and effi- ciency value, and analyzes the significance and practi- cal conditions of levying inheritance tax in China, and finally puts forward several problems demanding for immediate solutions.
出处
《涉外税务》
CSSCI
北大核心
2011年第3期49-52,共4页
International Taxation In China
关键词
遗产税
公平价值
效率价值
Inheritance tax Fairness value Efficiency value
