Research On The Legal System Of Inheritance Tax In Our Country

To achieve equitable distribution of social wealth and control the national income gap reasonably is the major issue of the rapid and stable development of China’s economic, along with the deepening of China’s reform and opening and the national economy sustained and rapid development, living standards continued to improve, the rapid accumulation of social wealth, the gap between the rich and the poor has been prominent increasingly. Inheritance Tax as a social inequities tool to adjust the gap between the rich and the poor has been widely levied. The conditions of the Inheritance Tax has been maturing, basically with the Inheritance Tax in respect of economic, legal and social conditions, coupled to learn from more mature foreign inheritance tax system, and feasibility for Inheritance Tax. But at the same time, the levying of estate duty is also facing many problems such as high cost, difficult to manage and low of operability, thus whether our country should levy Inheritance Tax as well as when the Inheritance Tax debate is becoming more competitive, the Inheritance Tax has been in the top of the cusp. Article is based on such a background, in reference to many scholars at home and abroad discussed on the basis of different points of view around academic circles about Inheritance Tax. Research and discuss on relevant legal issues of the Inheritance Tax detailed and deeply.This article is composed of three parts, including introduction, body and conclusion.In the introduction, it explains the background of topics, research theory and practical significance. Then it describes the current status quo in the field at home and abroad, and finally the research methods used in this paper and innovation.The body is composed of four chapters. The first chapter is a general theory of the Inheritance Tax legal system, including the concept of estate duty, history, nature and types, according to China’s current distribution policy, combined with our general legal theory, economic and legal practice, puts forward China’s theoretical basis for the levy of estate duty. The second chapter is the controversy of the Inheritance Tax comb and feasibility analysis, compared with two views of supporters and opponents, supporters believe that the current gap between the rich and the poor in China has exceeded reasonable limits, and with the Inheritance Tax economic base and sources of revenue basis. Opponents argue that levying Inheritance Tax costs highly, difficult to manage and has no broad mass base. This paper compares the two views, and thus demonstrated the positive significance of the Inheritance Tax in the four aspects of economic, social, legal and international experience from our system for Inheritance Tax. The third chapter is a comparative study of foreign inheritance tax system. Firstly, compared with foreign tax model, including three tax models, total estate tax system, divided the estate tax system and the mixture estate tax system. Comparative analysis of the taxpayer, collection targets, deductions and exemption amount, tax credits and tax rate five aspects of estate duty, the levying of Inheritance Tax is able to draw on. The fourth chapter is Inheritance Tax in China’s legal system, which is designed by drawing a mature foreign inheritance tax system, combined with China’s specific national conditions, from the choice of the tax model, taxpayers, taxable, tax deductions, tax rates, China estate duty tax elements designed to improve the inheritance tax legislation, targeted recommendations on the supporting system of the future inheritance tax, personal property such as strengthening the monitoring efforts, improve the system of declaration of personal property, the establishment of the heritage assessment reporting mechanism.Conclusion on the context of the full paper has sorted out, levying Inheritance Tax may also be faced with some problems, because the legal system and the supporting measures do not have been built up. However, with the deepening of study in estate tax collection levels and increasing the level of tax collection, levying Inheritance Tax at the right time is a wise move.