我國(guó)遺產(chǎn)稅法律問(wèn)題研究.pdf

1、武漢理工大學(xué)碩士學(xué)位論文我國(guó)遺產(chǎn)稅法律問(wèn)題研究姓名：張煒申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：經(jīng)濟(jì)法指導(dǎo)教師：陳茂國(guó)20071001武漢理工大學(xué)碩士學(xué)位論文AbstractInheritancetaxiSlevied011thepropertieswhichWeleleftbehindwhenaacestordicdWiththerapideconomicdevelopmentinrecentyearsChinassocialwealthgappro

2、blembd“omemoreprominentInheritancetaxcanpromotesocialjustiee，graduallybecameatheoreticalcirclesandinkindsectorofthehotspotUnderthepresentconditioninourcountrythelegislationofinheritancetaxiSinevitableandpossible，whichcal

3、lshortenthegapbotwccntherichandthepoorwipeoutthesocialconflictsandachievethegoalofcommonprosperityNowitistimeforintroductionofinheritancetaxbecausetheimpositionofInheritanceTaxhasbeenalreadyprovidedwiththeincreasingmatur

4、ityineconomylegislationmentalityandthecollectionandmanagementoftaxrevenueHoweverintroductionofinheritancetaxfacinganumberofrealproblemsandobstacles，Becauseitssystemcomplicatedandinvolvesmanyareas，collectionandmanagementd

5、ifficultThereforeChinashouldbebasedoncurrentconditionsusereferentialeXperienCefromothercountriesandregionsandtimelymakctheinheritancetaxsysteminlinewithChina’snationalconditions皿earticleiscomposedoffourparts11他firstparti

6、sthetheoryanalysisoftheinheritancetax，includingtotheconceptoftheestatetax，basictheoreticalschoolandtheirspecialfeaturesInthesecondpartthenecessityoflevyingtheinheritancetaxinOUrChinaisanalyzedOntwoaspects。Inthethirdpart，

7、borrowideasoninheritancetaxfrommanyceuntriesanddistrictforexample，theUSAGermanyJapanandTaiwandistrictInthefourthpart，itpresentsseveralprincipalsonOurChina)sl鯽fingtheestatetaxandthemaincontentoftheestatetaxsystg：nxincludi

8、ngtothetaxpayertheobjectoftaxationthetaxratingandSOonThcmntextof#aningprincipleswithapragmaticusingcomparativestudymethodsusedbythenationallawofinhedtancetax，inordertoexploreanumberofissuesinournationallegislationofinher