Study On The Legal System Of Inheritance Tax In Our Country

With the reform and opening up to the in-depth development, China’s social andeconomic undergone enormous changes, people’s living standards have markedly improved,increasing residents personal wealth accumulation. At the same time, the show highlights thegap between the rich and the poor in urban and rural areas, industry, groups, developed to acertain stage of this uneven distribution of social wealth, social fairness and justice will notonly bring unprecedented challenges, and will seriously hamper the construction of a socialistharmonious society in China. Need in order to prevent excessive disparity of incomedifferences, the goal of social equity, national adopt a variety of measures, dedicated to thecontrol and narrow the gap between rich and poor. From a tax perspective, a tax on incomeand property is the most direct means of control, the levy of estate duty is undoubtedlyalleviate the gap between the rich and the poor, and the best choice for average social wealth.China from the beginning of the1990s, the financial sector and the tax department beganto research the feasibility and policy framework for inheritance tax. Has been repeatedly puton the agenda to discuss the introduction of a bequest tax, but because of the many problemscontinue to be shelved. CPC Central Committee in2012,48large conference, the delegatesagain draft proposed consideration of estate duty, eighteen major Shenzhen inheritance taxincluded in the implementation of eighteen spirit, has proposed Ten income distributionsystem reform ideas, trial the proposal to levy estate duty. In February2013, the State Councilapproved the Development and Reform Commission and other departments on deepening thereform of the income distribution system, proposed inheritance tax at the appropriate times.Inheritance tax levies of the legal system or not has become the focus of attention of the legaltheory and practical circles. It is in this context that our inheritance tax on legal issues detailedand in-depth study and discussion. The full text of a total of six parts:The first part from the Introduction, describes the significance of the topic of theresearch background, the second section describes the research status of home and abroad inthe field of estate duty, and concluded that the point of the article innovation.The second part of the basic theoretical study of the legal system of the inheritance tax,introduced on the basis of these basic questions up to expand the writing of this article. First introduced the concept of inheritance tax, the nature of its concept defined; second clarify thetax theory and basic principles; finally, the three types of inheritance tax system: the totalestate tax system, sub-estate tax system, mixed Inheritance Tax.The third part on the basis of the argument of the basic principles of estate duty,inheritance tax laws in the United States, the Britain, Japan, Germany, system analysis,research. From the taxpayer, the object of taxation, tax threshold, deductions and other aspectsof the general situation of the countries inheritance tax levy. Finally, by comparing summedup the need to learn from the experience of our collection of inheritance tax.The fourth part is the necessity and feasibility analysis of our inheritance tax. Thischapter begins our doubts inheritance tax analysis; secondly discusses the necessity of ourinheritance tax, levy inheritance tax is conducive to adjust the distribution of social wealth,improve our tax system and increase our revenues, good social effect, inheritance tax will alsohelp to preserve our tax sovereignty; Finally, the feasibility of economic conditions, legalconditions have been from the collection of inheritance tax and national experiences to drawon aspects of discourse inheritance tax levy.The fifth part is the specific design of the Inheritance Tax in China’s legal system, firstproposed Inheritance Tax in China should adopt the total estate tax system, and to analyze thereasons for the proposed gift tax should be set up as a supplement of the total estate taxsystem; followed with the national situation from taxpayers taxable, tax rates, tax threshold,deductions and other aspects of the design of estate duty tax system elements.The sixth part of our country to levy inheritance tax problems faced and solutions.Inheritance tax difficulties traditional ideological and cultural barriers, tax evasion and taxavoidance to put an end to the difficult, personal property is difficult to monitor the incomereporting and registration system is imperfect, personal property assessment mechanismmissing. And propose appropriate solutions for these difficulties, in order to achieve a realisticoperational significance.