Levy Inheritance Tax And Reduce Inequality

With the implementation of reform and opening up, China economic development, the national economy level rising, rising incomes, but in the process of planned economy to socialist market economy, the inevitable emergence of members of society, widening gap between rich and poor, two level of differentiation is becoming more and more serious, the Gene coefficient is too high. How to play the subjective function of government regulation of income inequality, tax as the main means is discussed further perfect, and in the reform of the tax system construction,the Estate and gift tax is of practical significance to Chinese, a voice more urgent, the central document will also have estate and gift tax levy taxes included in the recent preparation. Western developed countries earlier estate and gift tax, has formed a relatively perfect tax and from the income gap between before and after their estate tax can reflect the estate tax for the regulation of income distribution.Based on the issue research ideas of inequality, this article begin to define inequality, then compare the unequal impact of various factors and tried to contain the most important factor for reducing inequality. Starting from the actual situation, firstly, the impact of income inequality and distribution policy, human capital, physical capital aspects of the analysis, concluded that wealth inequality can affect not only current income also under income by the genetic or gift, etc.It is the main source of income inequality, and therefore the implementation of estate tax and gift tax to curb the transfer of wealth to regulate the distribution of social wealth, to raise revenue, limiting private capital, social inhibition waste taxpayers’ mental balance. Based on this conclusion, the implementation of the different ways in European and American countries estate tax and gift tax got to be divided and comparison. Finally, we can get the collection methods most suited to China’s national conditions and put forward workable implementation plan.