论我国开征遗产税的必要性 _毕设论文.doc

山西师范大学现代文理学院本科毕业论文 论我国开征遗产税的必要性 姓 名 系 别政法系专 业法学班 级1001学 号1090020155指导教师 答辩日期成 绩 二零 年 月 日 山西师范大学现代文理学院 论我国开征遗产税的必要性 内容摘要 20世纪90年代初，遗产税开始为人们熟识，各国关于怎样征收遗产税以及国家处于怎样的经济水平适合开征遗产税有着不同的观点。在理论界学者更是有着俩种不同的看法。改革开放以来，我国就对遗产税提上议程，究其根源是因为其后有着强大而深厚的法理依据。国家通过开征遗产税，可以将有较多财富的人死亡遗留财产中的一部分重新参与社会分配，抑制财富过分的隔代积聚，尽可能减弱以至消除人们对他人遗产的依赖，鼓励自己勤劳致富，限制不劳而获。 各国征收遗产税可为我国所借鉴。依据开征遗产税学者界的不同观点以及分析多方领域开征意见和我国目前实际情况，可得出结论：在我国开征遗产税非常必要。 【关键词】遗产税 财产税 必要性 法理依据 Study On the necessity of levying the inheritance tax in our country Abstract The early 1890s, inheritance tax is known by the people , a country on how to levy inheritance tax and economic level for inheritance tax has a different point of view. In the theoretical circles scholars also has two different views. Since the reform and opening up, China to the inheritance tax on the agenda, the reason for this is because it has a legal basis for the powerful and profound. Through the introduction of inheritance tax, can have more wealth people died in a part of the remaining property to participate in social distribution, accumulation of wealth by inhibiting the excessive, as far as possible, reduced and eliminated people rely on others to encourage their heritage, hard-working, limit for nothing. Countries levy inheritance tax can be used for our country. Industry on the basis of inheritance tax is imposed scholars of different views and analysis of various views and the actual situation in our country at present is imposed, can draw the conclusion: levy inheritance tax in our country is very necessary. 【Key Words】:Inheritance tax Property tax Necessity Analyze of Jurisprudence foundation 目录 TOC \o 1-4 \h \u   HYPERLINK \l _Toc14337 一、遗产税概述  PAGEREF _Toc14337 6  HYPERLINK \l _Toc16537 （一）遗产税的概念  PAGEREF _Toc16537 6  HYPERLINK \l _Toc12889 （二）遗产税主要内容及理论