Research On The Legislation Of Levying Inheritance Taxes

About inheritance tax, the our country present legislation hasn't provisions. Based on increased national finance income, narrow the gap between rich and poor, to stabilize the society development, and improve tax system, it is necessary to consider the inheritance tax system in our country. This article from the concept, nature and the inheritance tax with the relation of gift tax, based on the basic problems of Britain, the United States, Japan and Taiwan the main legislative cases inheritance tax comparison analysis, this paper discusses inheritance tax system in China, the reality of the background and feasibility and overseas tax system in China is put forward from the estate tax legislation design. To make people know through the first part of the estate tax, papers, introduces the basic theoretical issues inheritance tax system, including the concept and function, the estate tax, the relationship about inheritance tax and gift tax; To fully understand the basic problems of inheritance tax, after the second part of the paper, this paper expounds the main legislation survey overseas tax, and the foreign inheritance tax pattern and concrete analysis tax elements; The third part of the thesis discussed in the inheritance tax system in our country, the realistic background whether the families of inheritance tax system are summarized and viewpoints his opinions. In addition, analyze our country economic basis, the legal environment, it is concluded that the condition such as inheritance tax system in our country the feasibility conclusion; The fourth part, the estate tax system in China is put forward the concrete conception, mainly including:tax and tax model selection of gift tax and inheritance tax specific elements of the design, this article complete covers of estate tax, but also to tax factors related legal system and corresponding measures to further demonstrate.