The Legislative Idea Of The Inheritance Tax In China

The Inheritance Tax refers to a tax revenue on the property inherited by the decreased. Taxation of the Inheritance Tax usually includes tax on the property of the deceased, tax on the heir inherited property and tax on the property of the deceased as well as tax on the heir inherited property at same time. From a wide view of the Inheritance Tax introduction throughout the world since modern times, the Inheritance Tax has played a important role that cannot ignore in adjusting income distribution, easing the gap contradiction between the rich and the poor and promoting social harmony. In recent years, it has become a hot issue among academic fields and public opinion that whether the Inheritance Tax should be introduced or not. Summing up the viewpoint of the parties, from all aspects of conditions, the future of Inheritance Tax is almost certain, just schedule yet.The Inheritance Tax legislation is the legal basis for introducing the Inheritance Tax, and problems regarding what kind of Inheritance Tax Law should be made and how to make it must be solved before the Inheritance Tax introduction. On the other hand, as a kind of tax law, the legislative procedures of the Inheritance Tax will inevitably face the problems like other taxes legislation. Based on summarizing and analyzing the above problems the tax legislation in our country faces, and in combination with actual situation in our country, this thesis puts forward the countermeasures and ideas to solve the problem here in before.This thesis includes the following four parts.The first part mainly talks about the legislation idea about Inheritance Tax of China, it decides what kind of Inheritance Tax Law that our country must have. The Inheritance Tax has a variety of functions, it is introduced mainly because it can adjust the income gap, which can alleviate the present situation of the widening gap between the rich and the poor in China. According to the specific national conditions, this thesis puts forward the legislation idea of the Inheritance Tax of China, namely, people first, social standard and substantive justice.The second part explores the legislation principle of the Inheritance Tax in China. Legislation principle is about lawmaking, which serves as a abridge linking the legislation idea and law regulation. In addition to comply with the principle of constitutionality, rule of law, democracy and science, the Inheritance Tax legislation must follow the guidance of legislative idea, and combine with its own characteristics to follow the principle of fair, efficient, simple and income of the special, the principle of fairness priority to efficiency.The third part analyses the problems faced by the Inheritance Tax legislation in detail, including configuration imbalance of tax legislative power in China, deficiency of the required supporting systems of the Inheritance Tax introduction, regulations on the Inheritance tax were lacking in the Law of Succession of our country as well as the difficulties existing in the Inheritance Tax Law legislation toward tax avoidance and evasion.The fourth part puts forward relevant strategies about the problems confronted with the Inheritance Tax legislation. In the end, preliminary conception about the design of some concrete law systems of the Inheritance Tax is proposed on the basis of the legislation idea.