Study On The Inheritance Tax Legislation Under The Ability To Pay Principle

As a fundamental principle in the finance and taxation field,the principle of Ability to Pay has been regarded as equality in constitution.The Ability to Pay principle has a most important character as distributive justice which is the basis of imposing the inheritance tax.Therefore,studying the inheritance tax with the Ability to Pay principle make a lot of sense.The value of studying the tax legislation under the Ability to Pay principle mainly embodied in three parts as purpose,constituent and tax model.Tax burden equality and the Tax Justice are mainly contents of the ability-to-pay principle in the tax legislation.In order to realize the real purpose of implementing the inheritance tax,we should make the legislation based on the ability-to-pay principle,which representing the fundamental principle in the finance and taxation field.This thesis will analyses the legislation of inheritance tax of our country from several perspective as purpose,subject,object,tax model,etc.