2000Shuiwu yu jingjiRequires access

A Reflection on Collecting Estate and Gift Tax

Tong Jin-zhi

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Abstract

Collecting estate tax is favourable to regulating the distribution of social wealth,to perfecting our tax system,and also to maintaining the tax equity of our government.In order to carry out the estate tax well,the following should be done well:Set up relative legal codes for collecting estate tax,design a realiable estate tax system,improve the capacity of collecting tax for tax staff and the active tax sense of tax payers.

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What this paper is about

Collecting estate tax is favourable to regulating the distribution of social wealth,to perfecting our tax system,and also to maintaining the tax equity of our government.In order to carry out the estate tax well,the following should be done well:Set up relative legal codes for collecting estate tax,design a realiable estate tax system,improve the capacity of collecting tax for tax staff and the active tax sense of tax payers.

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Available abstract

Collecting estate tax is favourable to regulating the distribution of social wealth,to perfecting our tax system,and also to maintaining the tax equity of our government.In order to carry out the estate tax well,the following should be done well:Set up relative legal codes for collecting estate tax,design a realiable estate tax system,improve the capacity of collecting tax for tax staff and the active tax sense of tax payers.

Key concepts: Tax reform, Indirect tax, Ad valorem tax, Business, Value-added tax, Direct tax, Gift tax, Tax avoidance

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