The Research On Some Legal Problems Of Inheritance Tax In Our Country

Inheritance tax is one of property taxes, which is imposed on the privilege of receiving property by inheritance or legal succession. It can regulate the social distribution partially, restral waste, balance taxpayers mind, guide public donations and increased revenue.More than 20 years' reform and opening up, accompanied by the sustained high-speede conomic growth and the distribution system reform, the minority has gathered private property massively, forming high-income class. Too widely income disparity polarization, and other social issues have been seriously restricted the realization of common prosperity, the widely income disparty has become one of the 10 focuses affect China's well-to-do process. China has also made preliminary environment laws of collecting inheritance tax: the Constitution and the General Rules of the Civil Law and Inheritance Law, Marriage Law, a series of laws and regulations on individual Property rights of citizens recognize the legitimacy of inheritnace, heritage recognition, separation, collection and management procedures liability issues have made more clear and specific provisions. However, the system relevant to surporting inheritance tax collection and managementremains weakness and needs to be further improved.On the choice of legislation model and structure of China's inheritance tax system. Through the analysis and comparison of foreign inheritance tax, gift tax model, with the guidance of tax laws and our basic conditions we suggest that China should establish total inheritance tax model and uniformly collected inheritance-gift-taxes model system. Also we define the length of Premeditated death as 5 years, lt standardize the rights and obligations for both parties, including the main ways, the object of taxation, tax rates, deductions and credits specific project proposals.In China, the studies on inheritance tax have just begun. From theories to practices, further improvetments are needed to be made. With the continually investigation and improvement on the collecting level the collecting of inheritance tax must be imperative under the situation. And it will exert a profound progress on the development of China's economy through its facial and economic functions.