The Legal Consideration Of China’s Inheritance Tax

With the improvement of China’s economy, social and economic conditions have changed. The gap between the rich and the poor is increasing. The introduction of inheritance tax can regulate the gap. Therefore, it is levied in many countries. Levying inheritance tax conditions have been mature in China. The development of economy, law, culture and tax collection, provided the conditions for the imposition of inheritance tax.The present paper hopes to learn from the experience of overseas inheritance tax system and further improve the design of inheritance tax in China.Characteristics of the paper are the following:First of all, update the materials and data of inheritance tax based on the previous studies, which can analyze the feasibility and necessity of collecting inheritance taxes. In addition, as for the theoretical basis of inheritance taxes, it is analyzed from the just point view of tax revenue. And the conclusion is that justice is important when collect taxes from the value orientation view point. Lastly, the structure of the article is different from that previous research.The article followed the pragmatic innovation principle and adopted the comparative studies method. The author researched the inheritance taxes of all countries, and mainly discussed the several problems of inheritance taxes legislation in China. The main goal is to set up the inheritance taxes system which is suitable for national conditions in China.