Research On The Inheritance Tax Law System In China

The estate tax adjust the gap between rich and poor, alleviation society unfair richer in water, internationally generally begins levying taxes. As the development of our country, the speed of economic development and the level of people’s living have both greatly enhanced. But at the same time, the gap between the rich and the poor also is gradually becoming wider and wider. If the gap reaches to a high level, it inevitable affects the social stabilization, and in the end this economic problem will become a social problem. In our country present system does not have the estate tax, but along with the social economy rapid development, the inhabitant income differential presents the situation which expands continually, about begin levying taxes the estate tax discussion in our country not to stop, especially in recent years average per person GDP broke through1000US dollars to breakthrough0.4international warning line two economic indices with the Jenny coefficient to let this argue increasingly fiercely. This paper makes a research to the present legislation of the estate tax in China.Under the guidance of basic principles of tax law principle based on national conditions, China’s tax system pattern and the choice of legislation style, suggested that in our country should establish model total inheritance tax and gift tax, inheritance tax merger, unified law legislation style, and the planned duration of determined for five years.Levy the tax legal environment of China also has initially:"constitution","general principles of the civil law","inheritance law","marriage law" and a series of laws and regulations of property rights of individual citizens, confirmed that the legitimacy of the inheritance, the heritage of the recognition, segmentation, collection and management procedures, legal responsibility and other issues have made more clear and specific provisions. But the collection and management system is still the weak link of inheritance tax is imposed, still need to further perfect. China levying the tax practical significance:to reduce disparities between the rich and the poor, to ease social inequality, and the construction of a harmonious society and realize social justice;, encourage taxpayers living consumption, accelerate cash flow, mining growth potential; Is conducive to improve the tax system in our country; Conducive to dealing with foreign-related inheritance according to international practice, safeguard China’s sovereignty. At the same time, the tax levy has weakened the non-labor income ratio in the total revenue, encourage people to make a fortune with their own hands. In our country, the tax research is just beginning, from theory to practice, need to be further improved. Along with the deepening of the research tax and the gradual improvement of the collection and management level, the tax levy is imperative.