Research On Legal Issues Related To Inheritance Tax In China

As China’s Reform and Opening-up deep development, the comprehensivenational strength enhanced significantly, so did the level of personal income. But atthe same time, China facing many social problems, such as social wealth is moreconcentrated in the hands of the few, the widening gap between rich and poor, socialinequality has become increasingly prominent. From the tax point of view, theinheritance tax is undoubtedly the best choice to alleviate the gap between the richand the poor. The inheritance tax is a kind of important form of tax revenue, whichcan solve this problem. The inheritance tax is a kind of important form of tax revenue,which can solve this problem. Therefore, the collection of inheritance tax hasimportant practical significance to alleviate the gap between the rich and the poor.Adopting the methods of literature research, theoretical research and empiricalresearch, this paper draws on the research results of some scholars, and on this basis,put forward my own views, such as " Storage system of fixed term Heritage ", hopingto provide reference and theory supporting for our country inheritance tax levy work.This paper is introduced mainly from the six parts. The first part is theintroduction, which introduced the research background and significance, legislativesituation at home and abroad, and the innovation of this paper. The second partstarting from three aspects to introduce the basic theory of the inheritance tax, such asthe concept, principle and mode, to lay the theoretical foundation for the furtherdiscussion of the article. The third part mainly analyzes the theoretical basis andprecondition of inheritance tax. The fourth part mainly from the legal basis andrealistic foundation level to analyze our country has the conditions for the collectionof inheritance tax, such as strong economic foundation, the huge gap between the richand the poor, international experience and so on. The fifth part mainly focus onbuilding our inheritance tax provisions through the comparison of foreign legislation,including taxpayer provisions, the cutoff point provisions, the tax rate provisions andso on. Of course, because of the inheritance tax levy will hit the most dignitaries’interests, in order to preserve their property, a considerable part of the taxpayerschoose tax avoidance. So, the last part of this paper describes the main problem ——Imposing Inheritance tax in today’s society, and the solution to the problem.This part is this article key point, also is the author views’ rally point.