Collecting Inheritance Tax

Rapid development for more than 30 years of China’s economic reform and opening up, sing Kai played all the way, but the ensuing problem is amongst the inhabitants of the growing gap between rich and poor, taxes as an important means to promote social equity adjustment of residents’income has been pinned. Not currently collecting inheritance tax in China, in fact, in order to further consolidate the results of the reform of the taxation system, bridging the gap between residents, we need to gradually promote the collection of inheritance tax. For the construction of Socialist harmonious society in China has important practical significance. First, from optimization tax structure of angle departure, heritage tax is property taxes of important part, in at this time levy while conducive to perfect property taxes of structure, on the conducive to improve direct in tax income in the of share, thereby promoting my tax towards direct and indirect both of double main tax structure of direction development; second, from fair tax of angle see, my personal income tax this a lever due to various causes in regulation income distribution gap Shang has must of limitations, Current property tax system and there was no transfer of property tax session is, generally speaking, the current tax system for adjusting the income distribution gap of result was not entirely satisfactory, and separately collecting inheritance tax will help strengthen the adjustment function of taxation, play the role of fair tax burden. Articles through the analysis of urban and rural residents per capita GDP, income, the Gini coefficient data summed up the reality of Chinese resident income distribution gap, according to Kuznets’s theory, a gap that will not go away, need the help of the estate tax and other means to regulate. In addition, the levy of estate duty will also facilitate maintenance of tax rights in China and to promote the development of philanthropy. Simultaneous analysis of United States estate tax reasons, stated that the abolition of the estate tax is due mainly to its status as an international tax haven, attracting funding, in Japan, because of their high sense of fair play, estate tax effect of adjusting the gap more obvious, from political, economic and cultural impact of different national attitudes to inheritance tax. Through analysis of inheritance tax for those countries and regions combined with our taxes, the level of collection and management, capital flight and the specific situation leads to problems in collecting inheritance tax in China.