Research On The Legal System Of Inheritance Tax Collection In China

The history of the estate tax system dates back to ancient Egypt.Up to now,its role in macroeconomic regulation and control,promoting fair distribution of society has become increasingly prominent,and the function of fiscal revenue has been relatively weakened.The irreplaceable role of inheritance tax in preventing the gap between the rich and the poor in society makes it adopted by most countries or regions in the world to promote social distribution and ease social conflicts.At present,China is facing the problem of widening gap between the rich and the poor in society.Under the current situation that the current tax system cannot better alleviate this problem,whether it is from the perspective of improving the tax system or from the perspective of balancing social distribution,the inheritance tax It is one of the right choices.In view of the fact that China has not levied inheritance tax since the founding of the country,the experience of inheritance tax collection is lacking,and the history of inheritance tax in Britain,the United States,Germany,Japan and other countries is relatively long,the system is mature and experienced,and China can experience outside the reference domain.On the basis of this,combined with its special national conditions,it has formulated an inheritance tax collection system in line with China's actual conditions.This article is divided into four parts,the full text in addition to the introduction of a total of more than 45,000 words.The first part is the basic principle of the estate tax system.This part mainly elaborates from the theoretical basis of inheritance taxation,the basic value orientation of inheritance taxation,the institutional logic of inheritance tax and the determination of the nature of inheritance tax,in order to analyze the taxation basis and value orientation of inheritance tax.And institutional logic,revealing the goal and function of levying inheritance tax to promote the fair distribution of society and preventing the disparity of income gap,and provide theoretical basis for the construction of China's inheritance tax system.The second part is the necessity and feasibility of introducing inheritance tax in China.This part analyzes the basis and objectives of the inheritance tax and the effect of the inheritance tax levy from the perspectives of economic development,social equity,system improvement,fiscal revenue increase,national interest,etc.,and the necessity and feasibility of introducing inheritance tax in China.Demonstrate.The third part is the comparative law investigation and evaluation of the extraterritorial modern inheritance tax system.This part cuts through the development of the extraterritorial modern inheritance tax and the inheritance tax system of the common law system and the typical countries of the civil law system.It analyzes the extraterritorial inheritance tax expropriation system from the perspective of the whole and part,and summarizes the inheritance tax collection system.The practical effect is to provide experience and enlightenment for the construction of China's inheritance tax collection system.The fourth part is the system selection of inheritance tax in China.This part discusses from the aspects of taxation system,taxation system,taxation object,taxpayer,tax rate,exemption amount,tax deduction,credit,etc.,combined with the theoretical explanation and analysis of the previous article,starting from China's current national conditions,The choice of system for inheritance tax collection.