关于开征遗产赠与税的思考

20006No.6Nov.15,2000(113)TaxationandEconomy(SerialNo.113)(,361005)[];;,:;;;,[];;[]F810.422[]A[]1004-9339(2000)06-0033-031993,6,,,,;,,,,,,11:,,,,0.445,0.30.4;20%50.13%,20%4.27%,100500,500100;65001200,,,,:,,,,,,,,,,,,,[]2000-05-31[](1963-),,,,,,1996612:,,1997733©1994-2006ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,,1598,,100,,1915,;1946,,,,1950,1957,1993,,,,,,,,,,,,,31:,100,,,,,,,,11,,1978GDP3624.1,199879395.7,2020.1,,,1978568.9,19989296.5,15.3;,7,6(1999)(1999)43©1994-2006ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:11,,,,21,,:(1),,;(2),,,;(3),;(4),,,,31,,,,,,,,41,,,,,,,,:AReflectiononCollectingEstateandGiftTaxTONGJin-zhi(FinanceandMonetaryDepartment,XiamenUniversity,Xiamen361005,China)Abstract:Collectingestatetaxisfavourabletoregulatingthedistributionofsocialwealth,toperfectingourtaxsystem,andalsotomaintainingthetaxequityofourgovernment.Inordertocarryouttheestatetaxwell,thefollowingshouldbedonewell:Setuprelativelegalcodesforcollectingestatetax,designarealiableestatetaxsystem,improvetheca2pacityofcollectingtaxfortaxstaffandtheactivetaxsenseoftaxpayers.Keywords:estateandgifttax;declaredsystemofproperty;evaluationsystemofproperty53©1994-2006ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.