To Establish Cina’s Tax Tax System Model And Legislation System Discussed

In recent years, our country the social from all walks of life to the voice of the death tax is growing. Even so, the ideological understanding, historical and cultural habits and political and economic system of the limitations of our country for a long time both in the study of the theory of the estate tax or in practice two aspects are still very lack, leading to the estate tax has been no collection, and thus has not issued the estate tax regulations. Therefore, in order to complement our country related study of the theory of the estate tax, compared with the developed countries for reference and the estate tax legislation and practice on the basis of the experience of the mature, demonstrates the feasibility of the inheritance tax system in our country, it is concluded that the estate tax tax system in our country and the choice of mode legislation style and content design, inheritance tax system of our country has certain theoretical significance and practical significance, and to ease the growing gap between rich and poor in our country at present the problem also has a far-reaching significance.This paper consists of three parts:the first use of the literature analysis method based on inheritance tax related concepts are described, and give the qualitative, also analyzed the estate tax tax system model and the basic theory of style in the legislation. Next, main using comparative analysis on the world more is representative of the three kinds of tax system has made the detailed analysis, after, it summarizes the foreign tax collection on the work of mature approach to use. Finally, with China’s actual conditions, the inheritance tax system for objective analysis, that Chinese have inheritance tax system of the conditions of the conclusion, puts forward the estate tax tax system model should be used with what legislation style ideas.