The Inheritance Tax Law Of China

In economic policy guidance and support, China’s rapid economic development in the reform, the growth of the national economy has become a social form unstoppable. Economic Development on the reform of the law, therefore, our tax laws are constantly improving at the same time, people’s aspirations in the fair continues to increase. For a symbol of the wealth gap Gini coefficient rising gradually to achieve the introduction of inheritance tax conditions. But because of the introduction of practical reasons it has been slow to regulate and guide the last undetermined legal system.In this paper, the first part introduces the connotation of tax from concept to and interpretation, and advantages and disadvantages of three kinds of inheritance tax system on international comparison. The second part is mainly to the United States, Japan, introduces and analyzes the British national tax system, find out the advantage of the tax system to draw lessons from other countries, combined with China’s national conditions, choose suitable total inheritance system, exercise the gift tax system. In the third part, from the perspective of the social economy for the estate tax is imposed on our country’s reality, from the perspective of legal theory to discuss the effects of the tax legislation in China. Finally, in the fourth part, the estate tax(draft) of then puts forward the design of inheritance taxation elements as well as a series of ideas.