摘要
开征遗产税有利于调节社会财富分配 ;有利于我国税制的完善 ;有利于维护我国政府的税收权益。为保证遗产税的顺利实施 ,应做好如下几方面工作 :建立健全开征遗产税的相关法律法规 ;设计切实可行的遗产税制 ;提高税务人员的征管能力 ;开展深入的宣传工作 ,提高纳税人的主动申报意识。
Collecting estate tax is favourable to regulating the distribution of social wealth,to perfecting our tax system,and also to maintaining the tax equity of our government.In order to carry out the estate tax well,the following should be done well:Set up relative legal codes for collecting estate tax,design a realiable estate tax system,improve the capacity of collecting tax for tax staff and the active tax sense of tax payers.
出处
《税务与经济》
北大核心
2000年第6期33-35,共3页
Taxation and Economy
关键词
遗产赠与税
财产申报制度
财产评估制度
税收
estate and gift tax
declared system of property
evaluation system of property
