Analyse The Difficulty And Tax System Design Of Inheritance Tax In Our Country

Inheritance tax in our country has been in “still holds partly concealed”state,levy inheritance tax is helpful to narrow the gap between the rich and the poor and create a social environment of fairness and justice,which in today's China's large gap between rich and poor situation has a very important role.So far,more than 100 countries levies inheritance tax,however,there are many difficulties in levying inheritance tax in China.this paper takes the inheritance tax as the research object and researchs on the introduction of necessity,feasibility and the difficulties to levy.At present,according to the development of our country,it is necessary to levy inheritance tax.The collection of inheritance tax is conducive to the increase of fiscal revenue,improve the tax system,ease social conflicts,prevent corruption,promote the development of public welfare undertakings and the construction of spiritual civilization.From the view of inheritance tax revenue source in China and the national identity of the inheritance tax,our country already has the relevant conditions of the inheritance tax at present.But for now,there are still some problems needing to be solved in this area,mainly in the international community for the abolition of the estate tax,inheritance tax may cause the opposition,leading to legislative difficulties,inheritance tax may also lead to China's economic problems,while China's current tax policy is not perfect,all these things bring some difficulties for our country to levy inheritance tax.Now many developed countries in the collection of inheritance tax has a long history and also has accumulated rich experience,in the study of the United States,Britain,South Korea,Japan,the relevant aspects of the system,after the analysis of China's Heritage tax system construction based on the work,put forward their own ideas.The inheritance tax should follow the relevant legal principles,including the legal principle of Taxation,the principle of tax equity and the principle of tax efficiency.In addition,we should also make clear the definition of the items,such as taxpayer,the tax object,tax rate,the threshold and the procedure of the inheritance tax.At present,our country has not levied inheritance tax,the inheritance tax is also a lack of some experience,and from the state to levy inheritance tax,we need to take appropriate measures to carry out the collection of inheritance tax.Including the system of further perfect,such as personal declaration,personal property related to the processingprocedures;the establishment of evaluation system,in the assessment of the property,the process should be more normative.The inheritance tax collection has an important role in purifying the social environment and narrowing the gap between the rich and the poor.It is hoped that the research of this paper can provide a certain reference for the introduction of the inheritance tax in our country.