论文部分内容阅读
遗产税是指财产所有人死亡之后,对于其财产转移给他人时所应征收的税。制定遗产税法,有利于健全社会主义税法体系;有利于增加国家财政收入,促进经济体制的改革;有利于克服私有财产继承制度的消极影响,消除社会成员财产相差悬殊的现象;有利于维护我国的国家利益和公民个人的经济利益。按照1807年国际法会议关于遗产税课征一律采取属地主义原则的规定,我国公民若继承在外国的遗产就要按该国的规定交纳遣产税,而世界各国普遍对外
Estate duty is the tax that should be levied on the transfer of property to others after the death of the owner of the property. The development of inheritance tax law is conducive to the improvement of the socialist tax law system; help to increase state revenue, promote the reform of the economic system; help to overcome the negative impact of the inheritance of private property and eliminate the disparity between the social members of the property; is conducive to safeguarding our country National interests and personal economic interests of citizens. According to the provisions of the 1807 International Law Conference on the Levy of Inheritance Taxes, the principle of territoriality shall be adopted. If Chinese citizens inherit the legacy of other countries, they will pay their tax on the basis of the country’s provisions.