| Seventeenth Party Congress general regard" building a harmonious society "as a social development goals,eighteen generals " to adjust the pattern of income distribution, increase the redistribution of regulation, and efforts to solve the larger problem of income distributiongap,"" speed up reform of tax system, is conducive to the formation of structural, social Andfair tax system"as a priority.2013Development and Reform Commission and other departments jointly issued the State Council approved the "Opinions on Deepening the reform of income distribution system" and that " the appropriate period of study in inheritance tax issues." Estate duty is left after the natural death of a property tax property tax system, has a long history. Many countries in the world today are the death tax, as an important means of balancing the social wealth, narrowing the wealth gap, and played an important role. Since the market economy, China’s increasing social wealth, per capita income is also rising, but the distribution of income and wealth gap has widened in significantly, and thus lead to a lot of social conflicts, to bring social unrest, has seriously affected the harmony and stability of society. In view of this, inheritance tax revenue in solving the uneven distribution of wealth disparity, can effectively resolve social conflicts, such as the role of the increasing attention of the community. Under the author as a starting point for the construction of estate tax system in the country remains more controversial, specific estate tax system really needs to build detailed study of the situation, the estate tax will remain as a research institution, and the basic theory of inheritance tax basis, the necessity and feasibility analysis of the estate tax levy, drawing on the success of foreign legislation and judicial practice, based on China’s national conditions, was presented with a harmonious society requires legal system coincides with the estate duty frame design. |
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