民国遗产税征收始末

发布时间：2018-05-21 01:01

  本文选题：国家税制 + 中国社会变革　； 参考：《中国税务》2016年03期

【摘要】：正遗产税在西方的历史悠久,至今仍存在于绝大多数国家。反观中国,因深受"子承父业,天经地义"的传统文化观念影响,在民国之前的历史长河中,不仅未有任何征收遗产税的记录,甚至未有对遗产征税的思想。直至清末民初,一些有识之士希望学习西方国家先进的政经制度来实现中国富强。其中,包括学习西方国家税制来推动中国社会变革。梁
[Abstract]:Real estate tax has a long history in the West and still exists in most countries. China, on the other hand, was deeply influenced by the traditional cultural concept of "inheriting father's business and doing what is right". In the long history before the Republic of China, there was not only no record of levying inheritance tax, nor even the idea of levying tax on inheritance. Until the end of the Qing Dynasty and the beginning of the Republic of China, some people of insight wanted to learn from the advanced political and economic systems of western countries to realize China's prosperity and strength. Among them, including learning from Western countries to promote tax reform in China. Beam
【作者单位】： 厦门大学公共管理系;
【基金】：厦门大学繁荣哲学社会科学项目之“公共服务质量研究中心”的阶段性成果
【分类号】：D929;K258;D922.22
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本文编号：1917016