Research On The Construction Of The Legal System Of The Inheritance Tax In China

Inheritance tax is imposed on the property owner died left property tax,a tax usually includes the decedent's estate tax levy and the heir to the inheritance.The inheritance tax system has a long history,as early as in ancient Egypt once tax,modern inheritance tax at the end of 16 th century began in the Netherlands,in most developed countries today are levying the inheritance tax,some developing countries are imposing inheritance tax.China also has a tax is imposed in the middle of the 20 th century,is now discussing whether to impose.Present redesign and tax levying the tax needs further draw lessons from foreign advanced experience and combining with China's actual can better play its role.In this paper,through the comprehensive study on the basic theory of tax and foreign experience,combined with the practice of China's tax and social practice,in-depth analysis of the reality of China's tax is imposed conditions,from China's tax theoretical basis,the feasibility of inheritance tax is imposed,the inheritance tax system design and its supporting system are studied.