Study On Legal Problems About Inheritance Tax

The inheritance tax is subordinated to the property tax system in the taxation law. In our country's present legislation the inheritance tax system has not yet stipulated. The inheritance tax system really has the necessity to establish in order to enrich categories of tax and consummate our taxation system. Through comprehensive survey at present writings on inheritance tax we find that although the academic circle has some mutual recognitions about the inheritance tax, in our country at present there are many disputes whether begin levying taxes or not. The concrete system construction needs further analysis.The purpose of this article is solving these disputes and giving some superficial proposals to the concrete system construction. Only by standing on giant's shoulder can we look farther ahead. During the process of composing this article the author has utilized the following research techniques such as system comparison, real diagnosis research, law economic and law sociology. Referring to foreign advanced patterns, the advice of domestic experts and the most recent information the author thoroughly thought of some relevant questions extant in our country.In order to let people understand the inheritance tax step by step, in the first part of this paper, the author introduced the elementary theory and two big functions of the inheritance tax, then compared the essential factors of some national present inheritance tax systems with each other. After a thorough understanding at the inheritance tax, in the second part, summarizing the experts' viewpoints and suggestions and the models of overseas experiences and considering our country's realistic condition maturely the author carried abundant proofs to necessity and possibility of existence of the inheritance tax in our country. The inheritance tax is a big part of the property tax system, while the property tax is pivotal with the function of regulating wealth assignment, so if we want to meet this function, it is necessary to take more research on the inheritance tax system and begin levying the inheritance tax early. The third part is this article's main body. The author proposed to our country's inheritance tax system four stratification planes: system choice, essential factor design, system consummation and tax system principle. To the aspect of tax source we must complete the dying information of the natural person to carry on the prompt control through the chain-like circular system. At the same time, for safeguarding the taxpayer to fulfill the inheritance tax payment duty, we should unify the taxation law and the criminal law and send serious criminal sanction to the one evading tax.In brief, the inheritance tax system involves complex contents and there are still many questions which are worth discussing thoroughly. Hope the study of this topic could be continued in the academic circle and the inheritance tax system could be established in the near future.