Study On Relating Issues To Imposition Of Inheritance Tax In Our Country

China's economy has developed rapidly since the reform and opening up,and has become the world's second largest economy.Meanwhile,the gap between rich and poor is also increasing.According to Ning Jizhe,Director of the National Bureau of Statistic,in 2016,China's Gini coefficient is 0.465,which is higher than“warning line”at 0.4.So the tax system in our country is insufficient to regulate the economic life of the residents and promote social equity.China's current tax structure is double-main-body,i.e.turnover tax and income tax,in which indirect taxes accounted for 70%while direct taxes accounted for 30%.Direct tax is levied directly on individuals and enterprise,of which light proportion is not benefit to regulate the gap between rich and poor.In 2016,after replacing business tax with VAT is prompting direct tax reform that increase the proportion of direct taxes.As part of property tax,inheritance tax is benefit to adjust the proportion of direct taxes in fiscal revenue,perfect the structure of tax system in China,strengthen the tax adjustment function and realize fair taxation.China's current per capita GDP,Gini coefficient,urban and rural income levels and other economic data are analyzed in this paper,and the status of China's income distribution gap is summed up.According to Kuznets curve,the gap will not vanish into thin air;it requires the corresponding policy adjustment from administration.The existing tax structure in China is analyzed in this paper and found out the inadequate dimension of personal income tax on the income distribution.Otherwise,levying inheritance tax is also conducive to the improvement of China's tax structure,promoting the development of China's charity,and stimulates people's innovation ability.By comparing the per capita GDP of BRICKs find that China's current economic foundation could support to levy inheritance tax.Meanwhile,the plight of levying estate tax in China is discussed,and finds out that the current system is unconducive to the collection of inheritance tax.By the analyzing and evaluating the inheritance and abolition of the United States heritage tax and the changes of the Taiwan legacy tax system,puts forward some suggestions for the establishment of the inheritance tax system and the implementation of the supporting measures.