房屋遗产税征收标准.doc

房屋遗产税征收标准 ”,they was born with a “golden key”, wealth, success, natural, this is let us some envy and jealousy. But there are some people in order to live hard life. Is it fair? In the news recently pointed out that Chinas gini coefficient (index of the gap between rich and poor) will be higher than , which is going to go beyond the international warning line. This means that income inequality has become more and more serious problem, have to cause the attention of countries. In order to curb the problem worsens, tax become we have to discuss the topic. However due to the present stage our country related policy and laws and regulations is not perfect, peoples heart is not ready to accept the inheritance tax, which will bring difficulties for levying the inheritance tax. If begin to levy inheritance tax in our country, on which part of the people, how much is the tax scope, tax rate is a problem. ,Properties and characteristics in this paper, focusing on the analysis of the inheritance tax, analyzes our country present stage national condition and foreign differences and discuss tax may encounter difficulties, put forward the best way to promote the tax levy. Hope these tax in our country can provide reference for the future. 　　【 key words 】inheritance tax gap of wealth fair evade tax　　best ways 　　目录 一、 概述 ······················································1 　　（一）遗产税的概念及其性质 ········································1 　　（二）遗产税的历史渊源·············································2 　　(三) 各国遗产税的税收制度·········································3 　　二、我国征收遗产税的可行性及理论依据····················4 　　（一）政策方面 ····················································4 　　（二）经济方面 ····················································4 　　（三）思想方面 ····················································5 　　(四)对其他税收的管理方面 ·······································5 　　三、我国征收遗产税可能面临的困难 ························5 　　（一）中外文化的差异导致人们思想难以接受··························5 　　（二）资产的评估与个人财产的认定···························