The Research On The Legal System Of Estate Tax In China

As an old tax, estate tax has been existed in the world for a long time and covered morethan100countries and regions so far, which really deserves the title international tax. China’scurrent tax system steal has no provisions of estate duty yet. However, with the developmentof China’s market economy, various social contradictions are emerging slowly. Based on thepurpose of the social development and improving the tax system, as well as easing the gapbetween the rich and the poor, increasing revenue and achieving social equity, we need to levyestate tax. From the concept of estate tax to the nature of their functions and roles, thisdissertation has introduced us severe basic theory about estate tax, discussed the necessity andfeasibility of levying estate tax. The author has introduced us some legislations of estate tax inthe United States, Germany, Japan and Taiwan, and aimed to build a system of testate tax inChina.In the second chapter, the author described the basic theory about the estate tax,including the concept, nature, functions and so on. With a basic understanding of the estatetax, the Chapter3had discussed the necessity and feasibility of levying estate tax in China,which including the current economic conditions, social environment, legal basis, even theability to collect tax. What’s more, the author even gave her own views on the imposition ofthe Estate Tax in China. In the forth chapter, the author described severe legislations of estatetax in four countries and regions as well as the various models of estate tax and gift tax. InChapter5the author had designed the whole system of estate tax, including the model ofestate tax, the relationship between estate tax and gift tax.