Research On The Inheritance Tax In China From The Perspective Of Heritage Charitable Donation

In recent years, with the rapid development of China ’s economy,people’s living standards have been greatly improved, but the gap isgrowing. Recently, the School of Law Southwestern University ofFinance survey data that the Gini coefficient in2010Chinese familiesGini coefficient (Gini coefficient), or the translation of the Ginicoefficient, which is the early20th century Italian economist Gini,according to Lorenz curve define the extent of the judgment equitableincome distribution indicators. Is the ratio of value between0and1, areused to examine the internal income distribution differencescomprehensive situation analysis is an important indicator residentsinternationally.Is0.61,2012years in China as0.474,20130.473. Is easy to see thatChina ’s Gini coefficient levels much higher than the global average of0.44. Can be drawn from the above figures, the current difference in ourcountry in terms of income distribution, has been higher than in manyother countries. In other words, the difference between the incomedistribution of the ratio reached a very period, the community is too largedifferential distribution of income, wealth gap increased need extraattention. Today our society is divided into three income distribution, the first assignment is in accordance with the allocation of productionfactors contribute to the size of the national income, mainly formed bythe market mechanism. The second refers to the basis of the initialdistribution on the part of the national income reallocation out throughtaxation and social insurance system, mainly by the governmentfunctioning regulatory mechanisms. The third assignment is themobilization of social forces, the establishment of various forms of socialassistance systems and mechanisms, civil donations, charity, volunteeractivities, etc., is social solidarity supplement for government regulation.Third social income distribution, also known as " charitabledonation." Our charitable giving is built on voluntary basis, distributionsto raise voluntary donations and other charitable and independent way ofsocial resources and social wealth conducted, it relies on "spiritualpower", of " moral principles." Charitable donations, relying on socialmobilization, systems and mechanisms to establish various forms ofsocial assistance, private donations, philanthropy, volunteer action, isfor government regulation of the supplement. However, since China is inthe primary stage of socialism, philanthropy, charitable donations areparticularly lagging behind. Difficult to find, our existing charitabledonations, up to90%of private individual voluntary donations. In thisprocess, our private charitable donations drawbacks. For example, thesmaller donations, donated the main subject, in addition, for our traditional Confucianism, are the personal wealth or family property"child transmission Sun, Sun Chuanzai, children and grandchildren areendless," can be seen, a charitable non-governmental donations are stillstruggling. In China, the main purpose is to prevent charitable donationspolarization, regulating social distribution, making the majority of thepeople ultimately to prosperity, but how quickly, to better achieve themost of the resources. Therefore, in our country, adjusting for incomemainly in the following three channels: First, government fiscalgovernment intervention and regulation. Mainly subsidies and transferpayments, government relief, poverty alleviation, subsidies, socialsecurity, compulsory education, and so on. Second, the tax regulationand tax incentives, the main play the role of economic self-regulatingmarket, the tax incentives as an effective means to increase income,income generation, thereby inhibiting, reducing income disparity. Third,through the public welfare to encourage charitable giving, wealth, socialdispersed together and put them into the grassroots community to go.Using these three paths, difficult to find, the income tax is we deploy thebackbone of tax adjustment became holds many lessons for us to solvethe problem of choice. However, China has a large number of taxes, thepersonal income tax, consumption tax, deed tax, etc. can not be fullyeffective solution to our current personal property after the death of hislifetime of work quantification and reporting, so that the loss of a great amount of wealth, not for the benefit of more public. Therefore, in ourcurrent tax system, adding new taxes should be adjusted income underwelfare issues. Here, the need for special instructions about inheritancetax, as an emerging tax, combined with our current situation, tomaximize the inheritance tax levied on the property of the rich.On the one hand, the government inheritance tax can encouragepeople to do more to promote charitable giving, the government throughtax incentives, donors give more incentives to donate to make the richfeel "profitable." In this way, more people in order to lower the taxburden, it will cause active in charitable donations. Rich or exempt frominheritance tax in order to pay less engaged in charitable giving away thecause, the rich are willing to do more social cause of charitable giving,charitable donations cause will flourish, making the government morefiscal revenue for economic development and livelihood issues. On theother hand, charitable donations help promote the cause of inheritancetax levy. At present, China’s growing maturity through charitabledonations career, will make more people gradually change the " raisingchildren for old age "," Charity begins at fields" and other traditionalConfucian conservative ideology, with the gradual introduction ofideology would cause charitable donations and shift. In addition, inrecent years, as China’s economy into the international fast lane, for thepurposes of developing such a charitable donation for our cause inheritance tax provides a powerful material security.Therefore, the study of inheritance tax types and philanthropydevelopment-related policies, has very important significance. Why thispaper can become a foothold for the estate tax, one favorable means ofincome distribution, and the surrounding environment of privatecharitable donations down and discuss the pros and cons of theirinheritance tax framework and ideas for future builds.