| As the main source of revenue,tax also plays a part in regulating wealth distribution and realizing social justice.The tax which purpose is public interest is justice.We have made a great progress in both the tax structure and economy,but there are some recent problems.With the development of economy,the distribution of wealth between individuals is inequity.The gap of wealth becomes more widened.The existing tax system has shortage in this area.These problems require government to act.We can found that inheritance tax has advantages in this area by studying foreign tax system.Inheritance tax is useful for a country.Because it is not for all people,it aims at some people who is dead;Second,the tax is aimed at inheritance,because the later generations getting property from forefathers is unreasonable.So,people must pay tax for this behavior;Property can be nationalized if we have inheritance tax.It can also realize redistribution of social wealth.At the same time,we can realize the social justice through narrowing the gap of wealth.There is a brief history of legacy tax in China,so the setting and the evolution of relevant tax system is important for tax legislation.Studying the relevant legislative experience and coming up with legislative suggestions about the modern inheritance tax is the aim of this study.There are some suggestions of the legislation of inheritance tax at present stage by comparing legislative experience of inheritance tax in other countries and combined with the main content of inheritance tax law during the period of the republic of China:At first,adjusting the gap between rich and poor should be primary task of inheritance tax;Secondly,perfect the related system construction;Finally,we can levy inheritance tax and gift tax at the same time based on the tax evasion,as well as we can stipulated that give rewards to someone who report the behavior of escaping tax in the related system of inheritance tax,so as to prevent tax evasion more effectively. |
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