The Exploration Of Chinese Inheritance Tax Legislation

Since the start of reform and implementation of the open-door policy in China, somepeople have become rich and their wealth has been increasing. The disparity of wealth resultsin the expansion of the rich-poor gap, and then brings about many social problems.Inheritance tax is the efficient policy on equalizing the social wealth, preventing concentrationof fortune and adding the social welfare. In order to solve these social problems, it isnecessary to levy inheritance tax in our country to equalize the unfair social wealthdistribution and reallocate the fortune.This treatise intends to construct our country's inheritance tax institution and give someadvice in the legislation of inheritance tax, which divide into 5 chapters.Chapterâ…  mainly introduce the purpose, the method, and the logical structure of thistreatise.Chapter â…¡ starts with the theory analysis about inheritance tax, the history, the basicprinciples and the function of the inheritance tax. And indicates according to today's condition,from both the economic aspect and social aspect, it is important to levy inheritance tax now inChina.Chapter â…¢ and Chapterâ…£ is the core of this treatise. From the international comparisonof inheritance tax institution, choose on the basis of Estate type to construct China'sinheritance tax institution. And then study and deduce the subject and the object of taxation,the deduction and exemption items, the progressive rate of inheritance tax.Chapter â…¤ points out the problems of levy inheritance tax in our country, such as thedifficulty in defining the range of private property and evaluation of inheritance value, thelegal loopholes of current legal system, and puts forward some reasonable strategies to makesure the inheritance tax institution of our country run efficiently.