Study Of The Inheritance Tax Problem

Based on the analysis of inheritance tax system and estate duty in the development of the world situation on the research, draw on the foreign experience in the development of the inheritance tax system, proposed on the basis of principles of how to use inheritance system, based on the china's actual conditions, formulation and implementation suits our country national condition with Chinese characteristics of estate duty to further improve our tax system, adjustment of income distribution.four parts constitute this paper.The first part, theoretical analysis, including analysis the nature of the inheritance tax system, inheritance tax system frameworks, as well as dovelopment inheritance tax in the world(including china).The second part, analiysis foreign country inheritance tax system, especially United States Britain and Japan and so on who has a representative of the tax system, in comparison draw, obtains introductions of inheritance tax and theenlightenment of our country.The third part is the satus quo analysis, research levy inheritance tax currentlly facing china'sinternational environment and domestic environment, with the introduction of conditions in china, summarizes our country to begin levying inheritance tax reseasons.The part four is policy suggestion, proposed our country should choose the inheritance tax system pattern, processes our country inheritance tax and the gift tax relations, the definite our country inheritance tax system basic composition essential factor, our country begins levying taxes the inheritance tax step, as well as the consummation begins levying taxes the inheritance tax related bedding bag system.. Now, whether needs to begin levying taxes the inheritance tax domestically regarding our country to have the dispute. Some people opposed to China's introduction of inheritance tax, because at present, many countries have abolished the inheritance tax levy of the inheritance tax, that the inheritance tax is an unreasonable, outdated system, but also, and China does not possess the conditions for the introduction of inheritance tax. This article advocates the introduction of inheritance tax. The reasons: inheritance tax has a long history, adapt to a wide range of economic already in most developed countries and some developing countries have been more widespread use; Secondly, the introduction of inheritance tax to replenish our property tax system, gradually improve our tax system is an important component of system; Finally, the introduction of inheritance tax, effective regulation of the distribution of wealth members of the society to prevent further widening of the income gap, the government could also increase the social welfare undertakings and financial, for the creation of a harmonious society is of great significance. In light of the above reasons, the introduction of inheritance tax in China is by necessity and feasibility study inheritance tax system and its applications on a principle and a major theoretical and practical significance.