Imposing China Estate Tax Under The Ability-To-Pay Principle

Tax reform is always a hot problem.It is also a problem that guiding tax reform should be applied to any principle. Nowadays under the hot background of estate economic, China estate tax needs to be reformed. It can complete China estate tax and promote the development of estate economics.Ability-to-pay principle is based on fair basis to reasonable allocation burden. It is a basic principle to guide China estate tax. Positioning analysis of ability-to-pay principle is diverse of scholars. But Ability-to-pay principles of being based on fair basis and being reasonable allocation burden are beyond doubt. It is necessary to impose China estate tax to be guided by ability-to-pay principle.China estate tax has some deficiency.The paper is about imposing China estate tax from ability-to-pay principle. First it analyses ability-to-pay principle, explains the development and theoretical foundations, analyses positioning analysis. Second, combining estate tax with ability-to-pay principle, imposing estate tax under the ability-to-pay principle will have what kind of effect. Beside, under the ability-to-pay principle combining China estate tax and estate tax of other countries and regions are in progress, as a result, having experiences on China new estate tax. China's real estate tax system meets the needs of China's previous economic development in aspects of tax levy scope, tax categories, tax basis, tax rate and taxation management. Under the ability-to-pay principle, broadening tax basis, lowering tax rate and intensifying tax collection and administration China will advance its tax reform smoothly.