A Study On Levying The Inheritance Tax Legally In China

With the development of reform and opening-up policy and social economy, the polarization between the rich and the poor and income imbalance problem become more serious in China. This problem will aggravate the social conflict and is not conducive to social stability and healthy development. Now this problem has gradually become the hot issue of widespread concern by the people. The inheritance tax, which can be used as an effective method of closing up the increasing gap between the poor and the rich in China, attracts more attention from all walks of life. Inheritance tax is a kind of tax levied on the property left behind by the death of the country’s citizens. Based on the analysis of China’s current economic and social situation, it is very necessary to start levying the inheritance tax in China. On the one hand, it can close up the increasing gap between the poor and the rich in China to a certain extent; On the other hand, it can also make a contribution to construct a fair and harmonious society. At present, China has basically have the conditions required for the collection of inheritance tax. And in this dissertation, according to China’s basic national situations, the author, through the rational use of comparison and research methods, has a comprehensive study of the problems in the process of levying inheritance tax.From overall perspective, this article gives a more basic demonstration of the relevant legal issues for the collection of inheritance tax in our country on the basis of the analysis and summary of the relevant theory of the inheritance tax. This article is compose of seven sections, in which inheritance tax are defined respectively, and the properties of it is briefly discussed in order to facilitate a more preliminary understanding of the concepts related to the inheritance tax.In the first paragraph the author give a clear definition of inheritance tax so as to make readers have a deep understanding of the related origin and development of legacy tax. The second part summarize the difficulties encountered when levying taxes, In this way, the theoretical basis of the inheritance tax levy and its late development is laid. The third part is the comparison between Taiwan District law with China mainland law in order to find out models that we can learn from. The fourth part talks about levying tax on outstanding debt tax problems. By introducing and discussing the main aspects of the basic principles and the related issues of inheritance tax, the article gives us a deeper understanding of the related theory of the inheritance tax. Further more, The paper launches the elaboration to the feasibility and necessity for China begin to carry out the related policy of levying inheritance tax. The fifth part establish framework of levying inheritance taxation law. And the sixth part is suggestion on amendment of inheritance taxation law Thus, it provides certain realistic and social foundation for China to levy inheritance tax. Then it puts forward the relevant legislation and related rules and regulations of levying the inheritance tax, which is the focus of this research article. Through the research on the legal norms and related forms of inheritance tax in our country, the author holds the view that the inheritance tax and its relevant system are more suitable for China’s national situations and its characteristics.