The Research On The Legislation System Of The Estate Tax

Whether we should impose the estate tax in our country has been the hot topic recently. Toanswer this question, we must talk about the definition and theory of the estate tax first. As a matterfact, the estate tax is not equal to the real estate tax and the property tax in terms of the meaning.These three terms have an obvious difference. For the development of the reform of the estate tax inour country, the name of the estate tax better accords with the reality of our country. In the research ofthe estate tax theory, I will mainly talk about the theories of the establishment and that of function.There is still the controversy over its establishment theory, while function theory can better prove thenecessity of the estate taxation. On the basis of the abundant theories, I will further analyze the taxsystem of the real estate in our country, thus summarizing its disadvantages one after another.Basically, I will discuss the necessity of the establishment of the legal system of the estate tax. Ourcountry has the possibility to impose the estate tax, which means the feasibility of the estate tax can becarried out in our country. However, the establishment of the legal system of the estate tax is not aneasy job. We should not only learn from the useful experience of other countries, but also consider thereal situation of our country. As far as I’m concerned, we should have a clear goal of the appropriatelaw in the first hand. Next, we should choose the proper mode of the legislation, the specificprinciples of the law establishment, and the detailed legislations under which the estate tax can beimplemented. Finally, we should also improve its supporting measures, which benefit the imposing ofthe estate tax.