【摘要】 本文从分析遗产税在不同国家的分布状况及近年来国外遗产税的兴废变化入手,运用发展经济学理论,阐述了遗产税与经济社会发展的相关性及其发展规律。论述了现阶段我国开征遗产税的必要性、可行性及应消除的疑虑,指出开征遗产税是我国经济社会发展的历史选择。更多还原

【Abstract】 This paper analyzes the introduction and implementation of inheritance tax in different countries in the world and its rise and abolishment in recent years.Based on the developmental economics,the paper elaborates the correlation between inheritance tax and economic and social development,as well as its own internal rules of development.The paper discusses the necessity and feasibility for levying inheritance tax at the present stage in China and the doubts to be eliminated,and argues that it is a historical choice for China to levy inheritance tax in the process of economic and social development.更多还原