Study On The Inheritance Tax Legislation Under The Principle Of Equality

The principle of equality is a basic principle of the constitution, which reflect as equitability of taxes in the field of finance. The principle of the equitability of taxes is the core values of tax law. Tax burden equality is the essence of equitability of taxes. Tax justice can just be shown by tax burden quality.From the perspective of tax, tax is one of the tools of available to regulate and control of income and Wealth-Redistribution directly. For the legislation of inheritance tax, both in theoretical and practical should be regulated by the principle of equality. The principle of equality is a guiding principle of the legislation of inheritance tax. The regulation from the principle of equality to the legislation of inheritance tax is embodied in tow aspect, one is the guidance of the ability to pay principle. the legislation of inheritance can not run counter to the ability to pay principle. The second is the principle of equality contains the meaning of reasonable discriminatory, also should consider the existence of differences in the legislation of inheritance tax, and in the proper range. Based on the legislative regulation of the principle of equality to the legislation of inheritance tax, the design of inheritance tax system should also run through the principle of equality. Progressive tax rate is the best tax rate type which can reflect the ability to pay principle. Under the reasonable difference treatment, the tax exemption should be hierarchical design. In the different regions, the exemption should have differences. The design of inheritance tax preference should find a balance between the satisfy of public interest and the equitability of taxes.