作　　者： ; ;

机构地区： 江苏大学

出　　处： 《铜陵学院学报》 2012年第5期27-28,33,共3页

摘　　要： 我国遗产税的开征总被认为时机尚不成熟,事实上与此相关的各种说法都似是而非,逻辑错误,其原因就在于在遗产税开征时机选择的一般思维中存在"虚假的必备条件"、"夸大负面效应"和"想当然的可行性分析"等陷阱。跳出这些陷阱,尽快开征遗产税,正是当务之急。 The levying estate tax in China is always considered to be premature,in fact the variety of claims associated with this are plausible and logical errors,the reason is that the estate tax levy of timing existing in the general thinking ＂false necessary condition＂,＂exaggerated negative effect＂ and ＂take it for granted the feasibility analysis＂ traps.Out of these traps,it is imperative to levy estate tax as soon as possible.

关 键 词： 社会财富分配 遗产税 思维陷阱

领　　域： [经济管理]