Research On The Legislation Value Of Inheritance Tax In Our Country

During the process of rapid economic growth in system transition, a large gaparises in the income distribution, which makes social contradictions and conflictscome to a head. If the gap continuously expanded, it will inevitably affect socialstability. As a tax category in the property tax system, inheritance tax endowed withheavy responsibility of adjusting the gap between rich and poor and ensuring equityand justice is employed by many countries and regions of the world. Mosteconomically advanced countries and newly industrialized countries collectinheritance tax and demonstrate it through legislation. However, it will involve theproblem of legislative value as long as any legislation wants to achieve a certain goalor to solve a certain problem. Nevertheless inheritance tax in our current property taxsystem is a vacancy, so studying legislative value of inheritance tax in our country hasimportant theoretical and practical significance.Domestic and foreign research and debates about the inheritance tax mainlyincludes three aspects: what is the tax basis of the inheritance tax, how the economicand social effect of inheritance tax, how to evaluate the inheritance tax, and selection.Inheritance tax is imposed and many foreign countries has been a long time, so theresearch about the tax is relatively abundant. The research is mainly aimed at theeconomic effect of inheritance tax analysis and the analysis of tax attitude, the core isthe choice of tax taxpayer economic behavior and social welfare analysis. In thedomestic study of inheritance tax is mainly includes three aspects, one is the introduction and comparison of foreign tax system; the second is the debate aboutwhether our country should tax; the third is the design of the inheritance tax to ourcountry. Most articles deeply analyze the relevant problems in collecting estate dutyfrom the perspective of finance, but intensive study in inheritance duty on legalground dose rarely conducted. The focus of this article is to look for breakthroughs onthe ground of theory and regulation from the perspective of legislative value on thepremise of acknowledging the income limits of inheritance duty so as to achieve themaximum benefits of its social function in the gambling of various interests.The first part of this article is in defining the legislative value, and then analyzedon the basis of levying the inheritance tax，tax function of historical evolution, andthe understanding and analysis of the tax fair value and efficiency value. The secondpart of the article is mainly on the comparative study of countries and regions of thetax legislative value, analyzes the value of fairness and efficiency in the U.S. taxlegislation, Japan’s tax law to pursue intergenerational equity, why Hong Kong repealit, the tendency and the choice of fair value in Taiwan area. The choice of legislationvalue about these countries and regions can provide empirical basis for our countryinheritance tax legislation value. In the third part of the article, firstly combed themodern tax legislation in our country., focused on the analysis of the characteristics ofChina’s socialist values emphasized "substantial justice","harmonious society","people-oriented" is our inheritance tax legislation theoretical basis, and the value ofinheritance tax legislation would be similar. The last part of the article is on thepremise of social values of socialism with Chinese Characteristics, boldly put forwardthe construction of the tax legislative system and design of our country, through thelegislation form to show the value for the legislation of inheritance tax should be inChina.Possible innovation of this article：(1)From the angle of value to study the taxlegislation, the current domestic research inheritance tax is mostly focus on thepossibility and necessity of its levy, relatively ignored from the perspective of thevalue of the subject to explain.(2) Choose from the perspective of the main focus ofthis article to explain the value of the inheritance tax legislation, has not taken a comprehensive analysis of the current situation and describe the topic object of thisgeneral research ideas.(3) In this paper, the subject of value choice in China’s socialtransition in combination with the tax legislation value analysis, this paper expoundsthe inheritance tax legislative value and the union of the values of socialism withChinese characteristics, it is can provide some reference to the theory of taxlegislation.. However, due to the limitations of research capacity and time relationship,the article also has some disadvantages: due to restrictions on the ability of foreignlanguage proficiency I, specific knowledge about the system and the status of foreigninheritance tax, primarily in the translation of literature, empirical data and its specificsystems lacking; Second, because of their level of knowledge and Times restrictions,the proposed construction of the system is reasonable and workable, I also needfurther study and research.