On The Inheritance Tax Fair Value And Efficiency Value Of Equity

Inheritance tax as the "Robin Hood" taxes to adjust the gap between the rich and thepoor, alleviate social injustice in the international community generally levy. The currenttax system there is no inheritance tax, but with the rapid socio-economic development, theincome gap is showing the trend continues to expand, the levy of estate duty is imperative.Fairness and efficiency are the basic principles of tax law, and should follow the basicprinciples of all taxes, but how the two values for the imposition of inheritance tax? Howto weigh the use of both the value of the pros and cons? Must first clear, to more in-depthstudies on the inheritance tax the value of the pursuit of them.This paper first describes the concept and nature of the inheritance tax, estate duty offair value and efficiency of the value of the origin. Then, through the historical experienceand practical environment to further explore our inheritance tax to the need to adhere tofair value and efficiency of the value of equitable. Again, learn from the experience of theU.S. estate tax value of equitable sure my estate duty should be to insist on fair value andefficiency of the value of Chancery. Finally, from the perspective of fair value andefficiency of the value of equitable construct the inheritance tax system.