Research On Legislation Of Estate Tax In China

Since the reform and opening, our country has made great economic achievements, however, behind the high economic growth lies a huge crisis, serious differentiation of social stratum and imbalance of the distribution of social wealth. Inheritance tax, as a kind of effective legal regulating income redistribution, along the current China urgently needs to correct the unfair distribution of social wealth.This article is divided into three parts altogether, the first part briefly introduces and analyzes the relevant tax properties of several kinds of theories, with the characteristic of the estate tax and the tax function and value as the breakthrough point, card into the tax property tax essential attribute, then on this basis, discussed the selection of the inheritance tax in our country at present.The second part, analyzing whether shall levy inheritance tax in our country. From consummates our country tax system and the development of healthy and sustainable economic and objective requirement of building a harmonious and stable social, our country has the necessity of levying the tax. From the aspects of perfecting our country’s tax system, the existing tax system exists because the overall lack of progressive, individual income tax adjustment function is not strong, and a variety of property tax income gap defects such as lack of, so our country needs to have a progressive is imposed, to adjust the wealth gap, functions of the tax; From the development of our country’s economy and society in terms of these two aspects, because our country labor income share in the national income is too low, illegal incomes factors limiting the adjustment of economic structure in our country, at the same time increase the normalization of the national income gap enlargement, detrimental to social justice and order, so the country needs of efficiency and justice, and order value tax is imposed. From social conditions, economic conditions, analysis of the three aspects of legal policy conditions, our country has the feasibility of levying the tax: first, the estate tax to promote unearned ethos to advocate the social style and features of labor, which will conform to the society as a whole; Second, our national economic development achievement, to ensure that the tax, tax basis; Third, the inheritance tax has a legal justification, and related to the heritage ofcorresponding policies and laws, such as the "provisional regulations on real estate registration, these factors can guarantee the inheritance law policy conditions in our country.The last part, it is in specific legislation of the inheritance tax system in C hina. First of all, this article analysis and argumentation of levying inheritance tax in our country should adopt tax system mode. Because the tax is a direct tax, t he taxpayer will produce more intuitive taxes, and the national overall tax consciousness, tax collection and management of tax source monitoring ability is weak, so, in the comprehensive analysis of our country’s national expectations, social tax habits o f these subjective factors and our social and economic development, the level of tax collection and other objective factors, the suggestion of our country adopt "first after-tax points" total inheritance tax system mode. In addition, the tax shall be adhering to the narrowing of the concept of the social wealth tax elements in legislation setting.