Sociological Reflection On Inheritance Tax Levied Law

Estate tax is a tax for the estate, which was originally produced to increase revenue, but with the development of society, increasing productive forces and its function is also changing. Modern Estate Tax has the function of regulating the distribution of wealth, narrowing the wealth gap, social justice and other functions. Today, people pay much more attention to the economic function of the Estate tax than its the social function. In recent years, along with rapid economic development, China’s distribution system is imperfect. Because of the income gap between rich and poor led to the current situation can not be ignored. In this case, in our Estate Tax as a problem-solving approach.However, the system is suitable for a particular country, whether in the healthy functioning of the country, nor its own function of the decision, but to the system in a particular environment to study, to study, to determine whether the establishment of the system. This is the law of development of things, Estate Tax is no exception. Sociology of law is to study the relationship between law and society, inheritance tax system as a member, belongs to the category of economic law. To investigate whether our current estate tax can be levied is therefore very valuable use of sociological theory method. Applying the principles of sociology of law, by the legitimacy of the estate tax, Evolution of inheritance tax function, in different countries of the world on a different attitude abolition of estate duty, inheritance tax generated background analysis to arrive at our country whether the death tax.