The Study On Legislative Issues Of China's Estate Duty

In 1994, China conducted a comprehensive, structural tax reform. Inheritance tax as regulating income distribution, an effective means of narrowing the gap between rich and poor, not included in the areas of tax reform. At present, China still collect inheritance tax. economy in recent 10 years of rapid development, with the continuous improvement of people's living standards, residents are also increasing personal wealth, but society is also an increasing gap between rich and poor, China's traditional non-scarcity and uneven distribution The idea sparked public emotional, social contradictions prominent voice of inheritance tax is also growing. At this stage the basic national conditions, China is not only necessary to levy inheritance tax, but also feasible.Studies on the inheritance tax, and further sort out the basic theory of inheritance, and analysis of the status of foreign heritage collection study, sum up experience, insufficient analysis and pointed out that the feasibility of China's implementation of inheritance, necessity, and my collection of estate duty issues facing the relevant recommendations for our research in the estate to provide a reference framework. This paper is divided into four parts, each part is as follows: The first part of the comb estate related theories, The second part mainly uses the example method, comparative law, by the United States, Britain, Italy, a comparative analysis of the collection of estate duty; The third part of our inheritance from the five aspects of feasibility imposed, necessity analysis, and the positive significance of China's inheritance tax. Theoretical significance: Perfecting the tax system; practical significance: leverage, regulating income distribution to narrow the gap between rich and poor. Last part of the inheritance tax system in our country have done a related design, the proposed inheritance tax threshold set at 400 million, implemented by the local tax collection and management, while China's estate levy for the problems faced by tax laws made perfect, perfect personal property declaration system, the establishment of heritage assessment bodies of the specific recommendations.