The Estate Tax System In Republic Of China During The Anti-Japanese War

From the early days of the Republic of China, with the financial problems caused by increasing military spending, something about estate tax was raised.And then estate tax draft was constantly revised and discussed. Until the Anti-Japanese war,the estate tax as the first Provisional Regulations on the estate tax ordinance has finally been determined, it can be said that the legal system of estate tax during the Sino-Japanese War is the best example of estate tax development of China's modern history. This article describes the legislation evolution, philosophy origins, historical necessity and practical necessity of estate tax system. On the one hand, it has analyzed the situations of different systems of estate tax in many countries all over the world, on the other hand, from the proposals of the draft in the early Republic to the determine of the estate tax ordinance during the Anti-Japanese War, it has compared the development and changes according the contents.Besides, the paper also gives certain assessments about it.Finally, the passage has put forword some enlightenments for having the estate tax nowadays. I hope that the current estate tax legislation can provide valuable historical experience.This article is divided into six parts:Part One:Introduction. It has introduced the theorecical significance of the topic, practical value and someting about the collection of materials. Then, it is a brief overview which tells the researches related to the system of estate tax at home and abroad, and finally it has clearly clarified the research ideas and the methods, and analyzed some writing difficulties, research priorites and innovations.Part Two:Estate tax system overview. First, by the introduction of five theoretical basis, the estate tax levied are described, then the corresponding value of the estate is described: Estate tax should be relatively fair; Estate tax can regulate people's livelihood; Estate tax levied is not supposed to make taxpayer have much trouble; The collection of estate tax and labor values should be consistent.Part Three:Origins and causes of the Republic of China estate tax during War period. First of all, estate tax system in the Republic of China elaborates the evolution of legislation, from the early Republic to the Anti-Japanese War, the determination of the entire history of the estate tax ordinance later periods of the war; Then it has introduced the ideas of origin about the legal system of estate tax levied,including Grant Thornton philosophy and the theory of Sun Yat-sen; Finally,there is the analysis about the historical inevitability of legal system of estate tax levied on and it surely plays an important role in both social stability and the economic reality.Part Four:The content of the Republic of China legal system of estate tax during Anti-Japanese War. First,the taxpayer,the tax base,exemptions and deductions are introduced, then the adopted tax system and tax rates were introduced,the last part is the introduction of the estate tax levy procedures, including the calculation of the amount of estate tax,investigation, review appeals and other relief measures, the payment of estate tax and the penalties for non-payment of estate tax have been introduced so as to have a better and deeper understanding about the content of the legal system of estate.Part Five:The evaluation of Republic of China legal system of estate tax during Anti-Japanese War.Through the introduction of the former part, it gives the evaluation of the estate tax from three aspects. First,compared with the development of different international estate tax systems, it is consistent with them; Then, from the development of the Republic of China estate tax under the whole conditions, we can see the reasonability concerning the contents of the system of estate tax; Finally,by comparing,here are some proposals about the system of estate tax.Part Six:The inspiration of the Republic tax estate tax during China Anti-Japanese War. It is mainly about the necessity of analysis of the current estate tax levied: Inheritance tax is to narrow the gap between rich and poor, the average needs of social wealth; Estate tax is to improve out tax system needs; Estate tax is to build a harmonious society.