Inheritance Tax Fairness Research

In this paper, as an inheritance tax with a "safeguard fairness and justice," the mission’s standpoint, a reasonable requirement to explore through inheritance tax basis, to develop inheritance tax basis in line with China’s national conditions have fairness. As a guarantee for the inheritance tax basis in itself an important part of a fair and reasonable, which is set in accordance with the equity point of view, is to guarantee the implementation of estate achieve the desired effect of estate duty to protect our country. Therefore, in determining the tax base of this important inheritance tax factor, must proceed from the perspective of fairness. The factors that affect the fairness of the tax basis of many articles and finally, trying to fully protect the inheritance tax basis of fairness, but also provide detailed specifications for specific operational performance of inheritance tax authorities and taxpayers by various factors. This paper describes four parts, trying to be suspended by the United States in 2010 and China’s Hong Kong estate duty abolition of estate duty start, the importance of studying the fairness of the tax basis of inheritance tax system is implemented, and from the perspective of fairness and draw inheritance tax basis of China’s national conditions.The first part is the abolition of inheritance tax inheritance tax fairness raised doubts. Inheritance can persist in the various countries, demonstrates the importance of inheritance of a country. The death tax is not only conducive to equitable distribution of wealth in society, specifically even affect you and the taxpayers of this country asset structure, consumption, savings, investment, income distribution, and so on. Abolition of inheritance tax is not due if inheritance tax is in compliance with the requirements of social development, but more because the system itself is whether the estate tax to meet the requirements of the country, the region and the prevailing local social and economic development. The existence of a huge estate tax advantageous based on national tax systems in order to better and interests of the citizens to be more comprehensive maintenance, must develop a rational, long-term survival of the inheritance tax system, which will require us to build retroactive estate tax system Core- inheritance tax basis, by determining the value of having the tax basis of fairness, to ensure maintenance of estate tax system is able to perform its functions assumed by the fair value of its tax system in the long term.The second part is how it affects the fairness of the tax basis of inheritance. By analyzing the United States to suspend the death tax and the abolition of inheritance tax reasons, have not seen the cancellation of inheritance is to get the United States and Hong Kong’s economic growth is expected, but by the community’s opposition and discontent. As a taxpayer, why do not receive a tax because fewer thereby reducing their taxes and happy, but they lead to a variety of concerns? It depends on the nature of the special nature of this tax inheritance tax. Practice has proved that only the exemption amount, tax rates and other adjustments have been insufficient to maintain the fair value of the estate tax, then this needs to return to inheritance tax legislation itself, the basic considerations levy inheritance- tax basis. In the long view, re-adjust the tax basis of inheritance tax, so the tax basis of the future is no longer what is in the environment, can maintain its fair value, in line with the current social and economic conditions of fairness requirements, making the estate tax to the long-term survival of and to play its positive role in the tax system, national development and economic construction.The third part is the introduction of the tax basis of the determination of estate duty. As a socialist country ruled by law, China has long attached great importance to the maintenance of civil rights, and actively improve our country’s laws and regulations. Based on inheritance tax can increase government revenue, and maintain a fair society functions, country always maintain a high degree of importance on the estate tax, trying to be able to be implemented at the right time of estate duty, inheritance tax purposes so that our citizens the benefits brought to obtain. Our long-standing inheritance tax system to explore, not only because of inheritance tax to improve our tax system is important, but also the countries of the socialist government and the citizens of the State of the nature of the decision to the relentless pursuit of justice, fair value. In order to make our future inheritance develop after long-term service in China’s economic construction, maintenance interests of citizens, maintain fairness and justice, to develop a set of energy in order to maintain the fairness of the system itself inheritance tax, inheritance tax basis taking into account the fairness of the system significance, from the factors that affect the fairness of the tax basis of inheritance starting determine inheritance tax basis in line with China’s national conditions have fair value.The fourth part is the full text of the summary, consider that a tax basis of inheritance tax with a fair system for the country’s development is important.