Legal Consideration Of Levying Inheritance Tax In Mainland China

With thirty years development after reform and opening-up, China’s economy hasachieved rapid development, people’s standard of living got improved significantly,however people’s distribution of income is more and more unfair, gap between the richand the poor is more and more large, the economic issues have become the social problem,which would hinder economic development in turn in the long term. As a tax measure ofadjusting the gap between the rich and the poor, Inheritance tax has the importantsignificance to solve the problem of current situation in our country, China hasn’t thehistory of inheritance tax, the realm of theory did not reach the consensus of opinion aboutthe question of whether or not to levy inheritance tax in China, this paper argues thatChina should levy the inheritance tax, and the following make elaborate:This thesis text is divided into four parts, the first part introduces the theory overviewof the inheritance tax, including concept, legal nature, the doctrine and the tax legislationidea of fairness and justice; The second part introduces the development state of theinheritance tax system both at home and abroad, in the form of list refer to the inheritancetax system in major countries and regions in the world, and focuses on analyzing China’sHong Kong why stop the tax; The third part analyzes the necessity and feasibility ofinheritance tax is imposed on mainland China, and the necessity for analysis from theperspective of principle of tax law, then analyses its significance to China tax is imposed,the feasibility is analyzed from the economic environment, political environment, legalenvironment, the moral environment and international experience, to illustrate thefeasibility of levying tax of mainland China, and compare the tax environment of themainland China with Hong Kong; The fourth part is the preparation of imposing inmainland China, including tax system design, the preparation of public opinion andsystem preparation, to ensure the smooth implementation of inheritance tax imposed in thefuture.