Research On Legal Regulation Of Heritage Tax Collection And Management In Nanjing National Government(1940-1949)

China's inheritance tax was created during the Republic of China period.Since the Beijing Municipal Government's financial advisor proposed the creation of an inheritance tax in 1912,it has gone through a tortuous legislative process.After 28 years of continuous exploration,the Nanjing National Government made its first appearance on July 1,1940.The official introduction of inheritance tax on the day.The introduction of the inheritance tax of the Nanjing National Government is of great significance and it is a milestone in the process of the modernization of the Chinese taxation system.The inheritance tax was introduced from 1940 until the liberation of the country in 1949.From the nine years of total collection and management results,the inheritance tax failed because it did not exert its due function to achieve the desired effect.Through nearly 30 years of exploration,the legislature of the inheritance tax can be described as mature and complete.There are no major flaws in the legislation.The reason for its failure lies in the management of expropriation.Due to the deep-seated traditional ideological concepts of the people,inadequate supporting laws and systems,lack of assistance and cooperation mechanisms,and serious internal problems of the collection and management organs,the inheritance tax has exposed many problems in the collection and management.For example,taxpayers are plagued with widespread tax evasion,weak powers in the collection agencies,sluggish recruitment of managers,and difficulty in determining the criteria for the assessment of heritage.Although the financial authorities have realized most of the problems,they have also adopted corresponding solutions.However,due to the limited objective conditions at that time,many problems have not been properly handled and still exist.This article starts from the taxpayer's consciousness,the heritage investigation and evaluation procedure,and the tax collection authority's own three different perspectives,and specifically studies the problems arising from the administration of inheritance tax.Combining historical cases and collection management data,the specific performance of each problem was analyzed,the cause of the problem was analyzed,and the related solutions and improvement measures proposed by the managers at the legal regulation level were studied.In order to better play the role of historical reference,provide experience and enlightenment for the rehabilitation of contemporary inheritance tax.