The Exploration Of Chinese Estate Duty Legislation

Estate Duty is a revenue in which estate leaved behind after the citizen's death. At the moment, it is a domestic hotspot both in theory and in practice by levying estate duty. However, Estate Duty Legislation is precondition to levy estate duty. This article mainly discusses some subjects of Chinese Estate Duty Legislation.There are altogether four parts in this article.The first part reviews the historical evolution of estate duty, and then discusses the effect of levying estate duty from economical and legal point of view.The second part mainly concerns on theoretical basis of levying estate duty. I'd like to conceive that we must think about its theoretical basis of levying estate duty from social policy. Justice and efficiency should be our ultimate jumping-off place and ascription when we institute social policy and constitute law, and so it should be the main theoretical basis on levying estate duty.The third part discusses the difficult problems about Chinese estate duty legislation. Namely how to ascertain estate range and choose some kind oftaxation; how to estate value, how to confirm the point of levying estate duty and its tax rate; how to confirm the time limit of paying, place and form.The last part mainly determines the elution forms of estate duty and prevention means. Because its main tax evasion manner is by donation. At the same time, Chinese Estate Duty Act must have to prescribe to levy gift tax.