Study Of The Basic Laws Of Inheritance Tax Issues

As a tool to narrow the gap between the poor and the rich, to alleviate the unfair relationship in the society, the inheritance tax is levied in many countries. With the further implementation of reform and opening up policy as well as the stable and rapid development of national economy, social wealth increases constantly. Simultaneously, gap between the rich and the poor expands day by day. The levying of inheritance tax can narrow the gap between the rich and the poor and ease up polarizations. Now it is time to introduce inheritance tax because improvement in in economy,legislation,mentality and the collection and management of tax revenue. However, introduction of inheritance tax are facing a number of real problems and obstacles, because its system is complicated and involves many areas, Levying and management will be difficult. Therefore, China should be based on current conditions. use referential experience from other countries and regions. and promptly make the inheritance tax system in line with Chinese national conditions.The article is composed of six chapters. The first chapter is introduction, describes the background and significance of writing this article,research and evaluation,writing ideas,creative writing and weaknesses; The second chapter is the Analysis and comparative study of the inheritance tax, including the basic concepts and characteristics of the inheritance tax, the basic theories about it, and the function of the inheritance tax. The third chapter is comparative study of overseas inheritance tax, including:the status and fundamental analysis of the inheritance tax, comparison and analysis of overseas inheritance tax from taxpayers,tax object,exemption amount,deductions and tax rates. The fourth chapter is the necessity and feasibility of levy the inheritance tax in China. Through the analysis of our country's economic conditions, the legal environment and tax mechanisms, it is imperative to levying the inheritance tax in our country now. The fifth chapter is the tax system of levy the inheritance tax in China. Discuss the pattern's choose of the inheritance tax system, design the inheritance tax elements from the taxpayer,tax object, tax rates,exemption amount,deductions of the inheritance tax. And investigate the collection of the gift tax,avoidance and prevention of the inheritance tax.The sixth chapter is the improvement of the inheritance tax supporting systems. It points out the weakness and inadequacies of the laws and regulations relevant to inheritance tax, and gives some suggestions on modification.Following the practical and innovative principle and based on the research into inheritance tax systems in other countries, the paper makes a comparative study to explore a number of issues on the legislation of inheritance in our country, striving to establish inheritance tax system compatible with our national conditions.