我國(guó)遺產(chǎn)稅的立法問(wèn)題研究.pdf

1、Y1211730Hq：——密數(shù)：編號(hào)：濁學(xué)碩士學(xué)位淪文我國(guó)遺產(chǎn)稅的立法問(wèn)題研究碩士研究，k指導(dǎo)教師學(xué)科、專業(yè)學(xué)位論文豐審人徐明珠徐體研究員經(jīng)濟(jì)法學(xué)羅猛教授哈爾濱工程大學(xué)2007年6月哈爾濱T稃大學(xué)碩十學(xué)靜論文j宣if——————————pi宣iiiiiiiiiiAbstractTheinheritancetaxisallantiquitedcategoryoftaxesBynow：morethan100countriesandaleag

2、collectinheritancetaxintheworld，SOitbecomesallinternationalcategoryoftaxesAlongwiththefleetdevelopmentofourcountryseconomymoreattentionispayedtotheinheritancetaxproblemJudgingfrompublicopinioninthelateyears，thevoiceofadv

3、ocatingtocollectinheritancetaxrisesgraduallybut$omehome印dabroadexpertscholalsalsoholdverycautiousattitudetotheproblemofbeginningtocollecttheinheritancetaxAtpresent，ChinahasnotcollectedtheinheritancetaxThepaperwilldrawupt

4、otheproblemofthelegislationoftheinheritancetaxWithOUrnationalcondition，drawingadvancedlessonsofabroadcountries’experience，wewishtosolvetheproblemandtosomeextenttopromotethetaxsystemofourcountryBothsomeWestemcountriessuch

5、asUSA，Japan，UnitedKingdom，Ge冊(cè)any，Italyandourcountry’SHongKong，TaiwanalecollectingOroncecollectedtheinheritancetaxTheirinheritancetaxsystemhaveidenticalpointsanddifferentpoints。Theircontentsincludethetaxsystempattern，thet

6、axpayer，objectoftaxation，taxrate，pretaxdeduct，thedispenseproject，therelationwithgifttaxandcollectmanagementsystem，andthesecanbethelessonstostructureourcountry’SinheritancetaxsystemOurcountryhasnecessityandfeasibilityinth

7、epresentstagetocollecttheta隘Tostructureourcountry’Sinheritancetaxsystem，itshouldincludethefollowingcontentsinseveralaspects：1，Thebaseofourcountry’Sinheritancetaxlegalsystem：2，Thebasicgoleofourcountry’Sinheritancetaxlegal