On The Legislation Construction Of China's Mainland Legacy Tax System

After the establishment of estate tax legislation in our country has experienced three ups and downs. Taiwan's collecting inheritance taxes for years, has extensive experience in legislation in theory and practice. And, in 2008, according to the practice of inheritance tax process the cash drain has a full range of modifications to the estate tax. Legislative progress in technology and practice.So, this in using literature research law and history analysis law described heritage tax of legal based, used logic analysis law and comparison research law analysis research analysis 08 Taiwan new repair heritage tax of legislation theory, and main content, and legislation technology and this times modified of focus be analysis, based Yu my continental area of reality conditions, China continental area heritage tax system legislation of need and feasibility; on my continental area bequeathed tax system of legislation conception, and legislation mode, and Setting the legal framework and relevant supporting measures, such as comments. Hoping to provide insights for estate tax legislation in mainland China to build and reference.1?research topic:this article based on the inheritance tax regime, China's legislative building-the new estate tax investigation based in Taiwan for research topics.Full-text in addition to the introduction, conclusion, but four body parts, the main contents of each chapter.Chapter one is Legal analysis of the inheritance tax, which introduced the inheritance tax system definition, properties, and features such as a legal basis, in the second section in today's world of collecting inheritance tax law by countries or regions in connection with levy of estate duty is closely linked to related systems.Chapter two is legislation status and problems of inheritance tax system in mainland China, the ones with mainland China's reality as a starting point, describing current inheritance tax system in our country's legislation and different views of the community, and put forward proposals on inheritance tax legislation in mainland China face related problems or difficulties.Chapter three is in Taiwan from the perspective of the new estate tax legislation and its implications, that part of the comprehensive coverage of serious outflow due to international trends of the abolition of the estate tax, resulting in Taiwan in 2008, repaired the Taiwan relevant elements of the inheritance and gift tax Act, noting that its new featured content and function. Concluded in Taiwan in 2009, of the new Taiwan on China's building of the estate and gift tax law in line with China's mainland featured reference and inspiration of the inheritance tax regime.Chapter fourth estate tax legislation in mainland China to build, based on the above-mentioned contents of estate tax in Taiwan and the legal framework, combined with the realities of China's mainland. Proposed basic principles in establishing the system of inheritance tax in China. Based on analysis of their new estate tax legislation in Taiwan and to get some inspiration. Estate tax in mainland China for the future taxation principles and elements of assessment including taxpayers, tax, property valuation principles, tax rates, tax credits and deductions, tax, taxation and supervision authorities the term legislation in areas such as design, construction and analysis of the present mainland of China heritage.