Research On Inheritance Tax Collection And Management Based On Personal Assets Evaluating System

Inheritance tax is not a new tax, as it is very popular foreign countries. In terms of China's national conditions, inheritance tax in China has been widely discussed but never falls into practice in a long time. For a long time, inheritance tax on domestic research and controversy has not died, with the relative debates and media and the general public to join the academic pros and cons Commander, extent further deepened. People who support inheritance tax generally believe that the tax has the function of regulating the distribution of income, increasing the country's wealth and the growing polarization has a considerable role in the regulation calls for the early introduction; whereas the dissenting researchers said the countries'popular inheritance tax drawbacks existing not only undermines the economic efficiency, but also fails to achieve the desired goal of social justice. Recently, Chinese government finally decided to carry out a pilot estate tax levy from 2016, but the effect is still uncertain.This paper attempts under such background to research on our inheritance tax collection system, in order to make policy recommendations for estate tax collection. Based on the theoretical analysis, comparative analysis and individual assets evaluation system in three aspects (mainly the innovative combination of individual assets evaluation system construction) suggestions of inheritance tax collection principles, policies and supporting measures to build. Among them, the innovation from the "Civil Law" Article 75 pairs of personal property provisions, and from the points mentioned above and two angles of total personal assets evaluation system for pioneering exploration. Finally, the paper will argue that our country should follow an equitable distribution of the estate tax levy, and the principles of gift tax collection and strengthen the combined sources of revenue management, the use of the total estate tax system mode, the progressive tax rate structure as well as a certain threshold and deducting provisions and make property registration and the implementation of individual asset assessment and other related measures.