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1789年,美国著名政治家本杰明•富兰克林曾经说过一句名言:“世界上只有两件事实不可避免的,一是死亡,二是税收。”遗产税作为死亡与税收相结合的产物能否避免,我... 1789年,美国著名政治家本杰明•富兰克林曾经说过一句名言:“世界上只有两件事实不可避免的,一是死亡,二是税收。”遗产税作为死亡与税收相结合的产物能否避免,我们不得而知。虽然在4600年以前创始遗产税的埃及已经于1989年取消了遗产税,但是目前世界上至少还有70多个国家和地区依然在征遗产税,所以遗产税的命运如何还难预料。但合理调整遗产税的政策,制订遗产税制度,加强遗产税管理,使其更好地发挥特种税的作用,乃是已经开征和准备开征遗产税的国家和地区应该关心的话题。 展开
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In 1789, American renowned statesman Benjamin Franklin\'s has said a famous saying: \"In the world only has two facts inevitably, one is the death, two is the tax revenue.\" Inheritance tax the product which unifies as the death and the tax revenue whether avoids, we are unknown. Although in 4600 before initiated the inheritance tax Egypt already to cancel the inheritance tax in 1989, but in the present world at least also has more than 70 countries and the area still is drafting the inheritance tax, therefore the inheritance tax destiny also was how difficult to expect. But reasonably adjusts the inheritance tax the policy, the making inheritance tax system, strengthens the inheritance tax management, enables it to display the special tax well the function, was already begins levying taxes with the preparation begins levying taxes the topic which the inheritance tax country and the area should care about.
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