开征遗产税和赠与税的必要性探讨（Discussion on the necessity of levying inheritance tax and gift tax）.docVIP

下载本文档

2
0
约1.34万字
约 13页
2017-09-26 发布于河南
举报
版权申诉

开征遗产税和赠与税的必要性探讨（Discussion on the necessity of levying inheritance tax and gift tax）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

开征遗产税和赠与税的必要性探讨（Discussion on the necessity of levying inheritance tax and gift tax）

开征遗产税和赠与税的必要性探讨（Discussion on the necessity of levying inheritance tax and gift tax） Discussion on the necessity of levying inheritance tax and gift tax (1) levying inheritance tax and gift tax is conducive to regulating the redistribution of social wealth. Give priority to efficiency and give consideration to both sides The concept of fair market economy and fair view has been recognized by most people. On the one hand, the State encourages individual economy and private ownership Battalion economy develops adequately, protect property of citizen property and inheritance, on the other hand advocate to take measure, To prevent polarization between the rich and the poor, so as to achieve the goal of common prosperity of the members of the community, the introduction of inheritance tax gift tax is One of the measures to achieve this goal. (two) levying inheritance tax and gift tax is helpful to increase national revenue and make rational use of tax resources. Tax revenue is an important source of national revenue. At present, Chinas tax revenue accounts for the GDP ratio Low weight. 2000 was 14%, lower than the level of developed countries and the average developing country. From this At present, the tax cut is not very large. Keeping taxes in line with economic growth, or slightly higher Under the premise of the speed of economic development, the tax policy should be adjusted according to the needs of economic development More appropriate. By levying inheritance tax and gift tax, the state can increase its revenue and make full and rational use of tax revenue Resources。 From the situation of countries and regions in the world, in the tax revenue, the proportion of estate tax is very large. Such as Japans heritage tax accounted for 3.5% of tax revenue, the United States accounted for 1.1%, France accounted for 3%, accounting for Taiwan, China 1.6%, Singapore accounts for 0.4%. Therefore, inheritance tax is an indispensable resource in national tax revenue. (three) lev