Thinking On Levying Of Inheritance Tax From The Perspective Of Science Of Law

With booming development of China's socialist market economy,material wealth of the society has been accumulating at a hugely increased speed and scale;however,the income gap among Chinese residents has also been widening,which is an alarming phenomenon.As an effective tax tool used for adjusting income distribution and narrowing the gap between the rich and the poor as well as increasing fiscal revenue of governments,inheritance tax is widely used in the US and most developed countries in Europe,so it is obviously necessary for China to levy inheritance tax.Based on the current national conditions of China,establishment and launch of an inheritance tax system are discussed in this paper mainly from the perspectives of effective implementation of the inheritance tax system and ease of public complaints.Through description on the evolution of levying of inheritance tax,modes of inheritance tax systems and selection of mode of inheritance tax system by various countries in the world,an appropriate theoretical basis and mode for establishing an inheritance tax system in China is put forward with consideration of development of legal concepts about inheritance tax and the current situation of China's legal system.At present,China is facing three difficulties in levying inheritance tax,including difficulty at the level of system foundation,difficulty at the level of implementation environment and difficulty at the level of expected effect after implementation.We can take appropriate measures to overcome these difficulties only by conducting analysis on the root and mode of implementation.It is suggested that efforts should be made to establish a practical and feasible inheritance tax system and a supporting system,and the said difficulties should be overcome.Under the premise that the concept for establishing the inheritance tax system conforms to the principles of law-based tax regulation and balanced consideration of fairness and efficiency of taxation,a unique concept about how to protect private property rights is put forward in this paper.