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试论我国遗产税制的建设
Authors
雷根强
Publication date
1 April 2000
Publisher
厦门大学学报(哲学社会科学版)编辑部
Abstract
遗产税是对财产所有者死亡时遗留的财产课征的税收,是财产税体系中的重要税种。从实际情况来看,我国征收遗产税不仅必要,而且可行。我国应并行征收遗产税和赠与税,遗产税应采取总遗产税制模式,征收范围包括动产、不动产、有形财产和无形财产,税率应采用超额累进税率
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Xiamen University Institutional Repository
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oai:dspace.xmu.edu.cn:2288/454...
Last time updated on 16/06/2016
Xiamen University Institutional Repository
See this paper in CORE
Go to the repository landing page
Download from data provider
oai:dspace.xmu.edu.cn:2288/445...
Last time updated on 16/06/2016