Research On The Issue Of Inheritance Tax In China

With the reform and opening up,the people's living standards have improved and the economy has continued to develop.However,the problem of China's wealth polarization has become more and more serious.The first rich has not been able to drive the rich,but instead,it has grown its own wealth and accumulated wealth through various means.Eventually,the wealthy people in our country are getting richer.The situation that the poor are relatively poor.Nowadays,most of the rich people have entered the age of the age,and the intergenerational inheritance of wealth is about to begin.If there is no corresponding inheritance tax to limit the wealth of this part of the inheritance,then with the continuous inheritance of wealth,the rich will get richer,the poorer will be more and more poor,and the problem of social injustice will continue to be exposed.China is about to eradicate poverty,but poverty is relative.As the gap between the rich and the poor continues to expand,the relative poverty problem will become more and more obvious.These problems will eventually lead to a series of adverse effects that will seriously affect our country's social stability.Therefore,as far as China's current situation and major contradictions are concerned,it is necessary to levy inheritance tax.After an in-depth analysis of China's economic and social conditions,it will be found that there is a strong possibility of levying inheritance tax in China.The state and the government intervene and redistribute the inheritance of the residents in the form of taxation,effectively narrowing the gap between the rich and the poor,and will effectively alleviate the social contradictions in our country.And China currently has a stable social environment and a sound economic foundation,which is also an indispensable prerequisite for the introduction of inheritance tax.Therefore,it is necessary and feasible to levy an inheritance tax in China.This paper first combines theory with practice,explains the basic theory of inheritance tax,analyzes the main characteristics and functions of inheritance tax,and combines China's economic situation and the gap between rich and poor,as well as China's relatively sound tax system and tax collection and management model.To discuss the necessity and feasibility of levying inheritance tax in China.Secondly,it is a comprehensive summary of the research on the inheritance tax and the inheritancetax applied abroad,and compares the foreign situation with China.Since the research on inheritance tax in China is still in its infancy,it has not been actually collected.Estate tax.By comparing and discovering its own shortcomings and shortcomings,and affirming its own favorable places,the final reference learning and reference to the foreign inheritance tax system design and collection system advanced.Once again,analyze the actual situation in China and stipulate the resistance that China will encounter when it introduces the inheritance tax.The introduction of inheritance tax will have different impacts on society,taxation,law and individuals.These effects will also be the problems faced by the introduction of inheritance tax.This paper will analyze these issues.In the end,the preliminary plan for the introduction of inheritance tax,combined with the advanced experience of China's national conditions and foreign inheritance tax,designed the inheritance tax and supporting measures suitable for China.