Research A Number Of Problems On Inheritance Tax Legislation In Our Country

Tax income is the most principal origin in financial income, how to levy a new tax, formulate a set of good tax system, that's the most important problem for every government. Income tax system under the macro-administrative notion of economic law imposes on the entities owned "earnings", however, it's relatively criticized with interfering in the private economic field, collecting inheritance tax and gift tax, it's fairer and more efficient than income tax, and the influence to private economic activity is rather less directive than income tax. Since 80's in twentieth century, our country strives forward socialist market economy system;rapid economy development has made non-governmental social wealth increasing fast. Approaching disparity between the poor and the rich in china is enlarging, levying inheritance tax and gift tax, narrowing down the gap between the poor and the rich, those will appear very important.This article plans to begin at studying the origin and development of inheritance tax, profoundly analyze the necessity and feasibility of our country's inheritance tax, then put forward principal ideas about inheritance legislation on this basis, it's to further probe into selection of tax system mode, tax payer, levying object, tariff rate and so on, besides totally discuss perfection of necessary measures with inheritance tax collection. The whole paper is divided into four parts:The preface mainly deals with the function of inheritance tax. Income distribution gap appears during our country's system transition course of fast economic growth, imposing inheritance tax is one of the most effective measures that government regulate and intervene in social income distribution and achieve social fairness.Part I mainly discusses inheritance tax and its developing course. Firstly, it puts forward the notion and general features of inheritance tax. Inheritance tax is one which levy on the property transferred when a person is died, and combining other country's inheritance tax system, concludes some basic characteristics of it. Secondly, it introduces foreign inheritance tax system's origin and development. The earliest ancient inheritance tax stemmed from Old Egypt, modern inheritance tax began in 1598 in Netherlands, thepurposes of both usually were to raise war funds, and yet contemporary inheritance tax is regarded as a means to adjust social members' property distribution. Thirdly, it presents our country's inheritance tax development. It's imposed shortly in our country in the middle of twentieth century, and then it was always at a standstill. After 80's of twentieth century, inheritance tax was taken into studying scope again accompanying with the developing of market economy in our country.Part II mainly discusses the necessity and feasibility of imposing inheritance tax in our country. The first is the debates on theories. With fast advancing of our country's economy in recent years, rich men appear in large quantities, it's attached importance to inheritance tax once more, experts start a heated argument concerning whether our country is qualified for levying inheritance tax at present. The author's viewpoint is that our country should make a levy of inheritance tax timely. The second is to state the necessity of levying inheritance tax. Levying on inheritance tax has positive significance, it gives expression to narrow down the gap between the rich and the poor and keep balance relatively on social economic lives. Along with this gap enlarging, government should pay more attention to social equitableness, and set about regulating and leading. The third is the analysis of feasibility on imposing inheritance tax. In a degree, our country has already been provided with economical, social and legal environment on levying it. The fourth is the selection of imposition opportunity. The author thinks that our country should levy inheritance tax in the near future, and prepare necessary matters well before imposing.Part III mainly discusses the principal ideas of inheritance tax legislation in our country. The first is the choice of inheritance tax system mode. Inheritance tax can divide into three types, general inheritance tax system, inheritance tax subsystem and blended inheritance tax system;each one has their own advantages and disadvantages, the author thinks, according to our national conditions at present it's suitable to choose general inheritance tax system. The second is to approach the essential levying factors. It's to concretely analyze the basic essential factors including taxpayer, levying objects, tariff rate and so on, in order to serve the establishment of our country's inheritance tax system.Part IV mainly discusses the perfection of necessary measures on inheritance tax levying. The first is to perfect the relevant statutes. Our country's legal system inproperty inheritance is regulated not only in general term but also ambiguous, such as "Constitution ", "General rules of civil law", "Inheritance law" and "Marriage law". So it's necessary to make clearer and more specific rules. The second is the systems on personal property's report, register, assessment and notarization;those are need to make further establishing and perfecting. The third is the coordination between inheritance tax and gift tax. As supplementary tax of inheritance tax, gift tax is indispensable. In order to perfect our country's tax system, it's absolutely necessary to levy gift tax coordinated with inheritance tax in tax system mode, levying rules and tax rate when inheritance tax is imposed.On the whole, for the inheritance tax as one of the international categories of taxes, the collection in our country not only can adjust the distribution of social wealth, relieve the contradiction of extreme disparity between the rich and the poor, encourage public welfare donation, restrict the behavior of gaining without pains and promote the development public welfare establishments but also is beneficial to the social stable development and realization of the fair and just objectives, implementation of the international principle of equality, and maintaining of national tax sovereignty as well as perfecting of categories of taxes and the tax legal system.