Title: Thinking on the Design of the Estate Tax in China
Abstract: Efficiency and equity are the key points in executing tax system in Chins. On the basis of economic conditions, our government especially emphasizes efficiency prior to equity. However, with the development of reforms on market economy, the difference between the poor and the rich, and the separation of the two extreme groups are serious in China. It is necessary to eliminate the gap of the individual incomes, promote the distribuion of the estate fairly and perfect our estate tax system. Of course, the choice of the pattern of the Estate Tax, the Principle of the Estate Tax and how to design should follow our national conditions.
Publication Year: 2003
Publication Date: 2003-01-01
Language: en
Type: article
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