Application Of The Wavelet Analysis In The Fault Diagnosis Of Rotating Machines

Levy on inheritance tax,There are five kinds of domestic and foreign scholars view,legal theory,recovery of tax theory,average wealth theory,capacity theory,public goods theory.Now scholars believe that in favor of the introduction of inheritance tax is to narrow the gap between rich and poor need,the need to maintain a fair society,the existing economic structure under the needs of economic development.Opposition scholars believe that the basis of our tax system is not stable enough at this stage,limited ability to tax,social customs immature people,supporting the legal system is not fully developed,so that the levy be premature,and impose high costs in rural areas.The author believes the introduction of inheritance tax is necessary at this stage.First,that maintains the sovereignty of our country in the international tax status,that is,if our country does not exercise tax jurisdiction,is approximately equal to the tax inflow letting his country;second,it is to narrow the social gap between rich and poor the main tool,an important tool in the inheritance among the world countries have been regulating social gap between rich and poor;third,it can be increased to some extent the Government's revenue;fourth,as the scope of property excluding legacy tax levy of contributions,it promotes the social public interest activities such as charitable donations;fifth,appears from the macroscopic limit on unearned,thereby protecting the citizens' good habits of.And have the economic base of collecting inheritance tax in China at present,the legal basis and social basis.Levy inheritance tax in our country at this stage has been impeded.First,as a spiritual impede citizens,citizens are more concerned about tax fairness,the new tax appears to be at improvement must exist,if tax evasion who appear,will lead to the death tax on the citizens against the sentiment.Should strengthen legal propaganda,seriously punish illegal tax evasion,establish incentive rating system,tax incentives active citizenship.Secondly impede valuation on the property,our traditional culture," Property does not leak " is a virtue and accomplishment,which makes personal property on the statistical and evaluation is more subtle,and trademark,copyright value of such property is difficult to assess,hinder the formation of tax collection.Should draw on IRS tax number plate system,so that every citizen has the income account corresponds to its own identity,its balance of payments position will be displayed in the account.Last,citizen tax avoidance costs low,forming tax obstacles.Citizens just before the death of a transfer of property,you can avoid the estate tax collection.In this regard,it should be remedied in the design of the tax structure,while legislation may be heir to a certain number of years before the death of the donor behavior collection included in the scope of inheritance tax.In the estate tax on the specific design of the system,our country should adopt total inheritance tax system,because the total taxable estate tax system is the lowest cost tax model,it is more suitable for China's current ability to tax and social environment,reduce the waste of social resources.The transnational scope of inheritance tax jurisdiction,my peer mode should be used,while using the principles of the principles of the principle of territorial jurisdiction and personal jurisdiction combination,combined with the exclusive jurisdiction and jurisdiction by agreement.Domestic scope of the jurisdiction of the estate tax attributable to the tax authority decedent location,location is the inheritance tax authorities,heirs residing and permanent residence in the tax authority.Taxpayer of the inheritance tax is to be heir,the tax base is gross estate of the decedent minus deductions derived.Where the gross estate of the decedent is only the sum of all the property of the medical death,and does not include all kinds of gift death allowances acquired property and death,grants,insurance and trust property.The inheritance tax threshold and is divided into three zones execution,progressive tax rates,first area to Guangdong,Hubei,Inner Mongolia and Shandong,second area to Anhui and Hainan,third area to the rest of areas.