Study Of The Inheritance Tax Law System

Inheritance tax is one of property taxes , which is imposed on the privilege of receiving property by inheritance or legal succession, In this thesis , we discuss the foundations theoretically of collecting inheritance tax and its major functions based on its general principles. It can regulate the social distribution partially, restrain waste, balance taxpayers mind, guide public donations and increased revenue. So much attention has attached on it, and currently more than 100 countries and regions around the world have collected it. Linking the economic law, civil and social distribution system , Inheritance tax has become an indispensable part of legal system in western countries. By using the "visible hand", the government redistribute social resources, restrain the disparity between the rich and the poor to achieve equitable income distribution, highlight their ideology of social responsibility.During the necessary and feasible studies on collecting inheritance tax in China, we discuss the economic conditions .More than 20 years' reform and opening up, accompanied by the sustained high-speed economic growth and the distribution system reform, the minority has gathered private property massively, forming a high-income class. Too widely income disparity, polarization, and other social issues have been seriously restricted the realization of "common prosperity", the widely income disparity has become one of the 10 focuses affect China's well-to-do process. According to the World Bank Development Report of 2005, China's Gini coefficient has reached 0.447, which is close to some serious social differentiation, economic stagnation in the growth of Latin America and African countries level. We forecast trends in China's income distribution by using Kuznets inverted "U" theory ,aimed at the status of China's economic development and income distribution, and point out that the inheritance tax levied on the rich, is one of the important means of reducing the income gap. China has also made preliminary environment laws of collecting inheritance tax: the "Constitution" and the "General Rules of the Civil Law" and "Law", "Marriage Law", a series of laws and regulations on individual property rights...