The Research On Inheritance Tax Legislation And Levy In The Period Of The Nanjing National Government

The inheritance tax was levied on the legacy when the property owners was death,which includes levied on the the decedent ’s total legacy and heirs inheritance sharelevied inheritance tax, which is an important branch of property tax system. It wasoriginated in the Netherlands in1598as for in the modern sense. The Beijinggovernment financial minister Zhou Xuexi first proposed inheritance tax in1912,after nearly three decades of repeated legislation and exploration, The NanjingNational Government established a system of inheritance tax in July1,1940preliminarily, levied inheritance tax officially. The Nanjing National Governmentlevied inheritance tax had a certain historical inevitability: First, economy had somedevelopment to some degree; Second, the Beijing government had proposed to levyinheritance tax, although it was not be put practiceed, but provided a theoreticalbasis for legislation and levy of inheritance tax for The Nanjing NationalGovernment; Third, China was in the Anti-Japanese Warthen, how to solve thefinancial crisis was a major topic of The Nanjing National Government faced duringthe war.The Nanjing National Government could levy inheritance tax in the difficultconditions during the war was a creating move indeed, however, this hailed as "RobinHood tax" in the Western countries didn’t play good role in China, the reason formainly the condition that the inheritance tax transplanted in China was not ripe, itwas not the natural result of " fruition" in China that economic development to acertain extent,but a " preterm children " of The Nanjing National Government inorder to solve the financial crisis in wartime in hasty introduction.The NanjingNational Government had taken many measures in order to levy inheritance taxsmoothly, including strengthening investigation, publicity, awarding prosecutioninformant, a pseudonym to prevent tax evasion. But because China was an agriculturalsocial since ancient times, while the inheritance tax was a new industrial andcommercial taxes, which ported from the Western,and Chinese economic wasbackward then, was in wartime year after year, so the effect of the inheritance taxlevied by the Nanjing National Government was not satisfactory.