On The Construction Of Legal System Of Inheritance Tax In China

The death tax is one that levied on the heritage left by the inherited after his death. Due to its function of balancing the rich and the poor,easing the unfairness of distribution and encouraging to make people get rich through hard work, it has been considered widely as a kind of good tax. Now governments all over the world have paid much attention to it, and more than two thirds of the governments in different countries or areas have begun to levy death tax. With the sustainable and sound development of our national economy, it can not be ignored that the gap between the rich and the poor is getting wider and wider resulting from the imperfect income distribution system. Under this condition, it is a must that we set up the death tax law system to make it a full play in the sides of adjusting people's wealth distribution,preventing the over intensified wealth and realizing the common prosperity. At present, the discussion on the construction of our death tax law has become a hot topic in the circle of legal theory and practical sides.The paper will propose suggestion of referential value and practical value on how to construct our inheritance law system in the angel of improving the operability of the legislation and levying procedure. It will make the tax system related to the death tax law and the tax factor as its major study subject, and verify with the specific national condition, which will be of high theoretical and practical meaning.The paper will follow the basic thinking to spread out the exposition: first it will explain the tax theory of death tax through the discussion on the basic theory of death tax. Then it will demonstrate the application of the basic theory of tax on the legislation of death tax. On the basis of the discussion of the death tax, the writer is going to analyze and study on the death tax law legislation of the countries and areas that have already levied this kind of tax in the purpose of its specific application in our own country.Followed that, the paper will make a detailed analysis on the tax system and tax factors related to the future death tax law in our country in order to get an all-round and focused study on the to-be death tax law. In the end, the paper will emphasize on the construction and perfect of the matched measurements and legal environment involving the death tax law.In our country, death tax is still a fresh thing. So not only there is no related discussion on the operation, but also the research on the theory is hardly of new value, which is being the case of the simple duplication the foreign system or just some generalities without the support of theory. Also because of the late development on tax study, the theory circle in our country will study the death tax more in the aspect of tax levy, resulting in the fact that there is hardly any discussion on the aspect of tax law. The creativity of the paper is that when taking up the inheritance law system comprehensively in a new way, it also grasp the key point of death tax system and the tax factor according to the specific national condition closely, which is quite different from the set study. It will be focus more on the practical use and introduce novel aspect, which will make the paper of guide meaning to the construction of our inheritance law.