Study Of Inheritance Tax Legislation In China

Inheritance tax is the tax levied on the estate when the owner was dead, which is a kind of estate transferred tax.Inheritance tax has a long history in western countries,up to now,there has been more than 100 countries that had imposed this tax.Modern western countries levy inheritance tax to acquire the revenue,meanwhile,as an important means to promote social fairness in the taxation system.Along with the development of reform and open-door policy in our country,the national economy grows rapidly and wealth of the society increase constantly.Simultaneously,gap between the rich and the poor expands day by day. Under this condition,it is a must that we set up the death tax lawsystem to make it a full play in the sides of adjusting people' s wealth distribution,preventing the over intensified wealth and promote the development of social undertakings.The article begins with the inheritance tax's conception and history,and then analysis the feasibility and necessity for our country levy the inheritance tax in depth. Analysis of the foreign tax law system and obtain the inspiration for tax legislation through the contrastive,finally, design of the tax law system and draw the most urgent problems for levy the tax combining with the reality of our country.The article has four parts:Part 1 is the conception of inheritance tax.This part mainly discussed the concept elements,characteristics,evolution history and current situation of inheritance tax, drew the consensus about inheritance tax's conception, and introduced how the inheritance tax generate and develop, especially the main purpose of modern inheritance tax--narrow the gap between rich and poor, alleviate social contradictions.Part 2 mainly disscussed the the feasibility and necessity for our country's levying inheritance tax.Firstly,the article demonstrated the necessary factors and possibly effects of inheritance tax in the economics perspective.Secondly,analysis the legal basis and legal environment of legislation for inheritance tax.Finally,disscussed the legislation's social effects and the needing social conditions.Part 3 is the the comparative study of foreign inheritance tax law systems.Through the comparison and analysis of foreign inheritance tax model and taxation factors,the article summary the different legal systems of inheritance tax and draw the inspiration for our country.Part 4 is the design for our country's inheritance tax legal system.Combine with the reality,the article suggest that the country should adopt the total inheritance tax and choose the taxation factors according to reality.In the end of the article,the interrelated systems should be established and perfected for implement the legal rules were raised.The article definited the conception of inheritance tax first,through discuss the birth and development of inheritance tax,analysis inheritance tax legal system with historical method and found the main basis of modern inheritance tax legal.In economics point of view,positive analysis was used for proving the feasibility and necessity of inheritance tax.In the view of law and society, normative analysis was mainly used. Comparative analysis used for compare the modern repesentative country's inheritance tax legal systems was following.The thinking about our country's inheritance tax legal system was finally raised combine with the reality.The innovative points are,different from copy and generalize prior research,positive analysis based on numerous data in the feasibility and necessity of inheritance tax's legislation and more penetrate normative analysis.The innovation also presented as the designed feasible inheritance tax legal systems combine with our country's reality.