Study On The Construction Of The Pre-Tax Deduction System Of Chinese Inheritance Tax Law

Since the end of the last century,my country’s economy has developed rapidly,and a small number of people have seized the opportunity of reform to accumulate wealth and become a wealthy class.In the past two decades,my country’s Gini coefficient has continued to be among the highest in the world.There are many reasons for the serious polarization.The imperfect reform of the tax distribution system is one of them,especially the lack of inheritance tax legislation.In recent years,the Party Central Committee has repeatedly proposed to increase the proportion of direct taxes and impose inheritance taxes in due course.As a direct tax and terminal tax,inheritance tax can narrow the gap between rich and poor and eliminate inter-generational inequities.However,the academic research on the inheritance tax law is still relatively abstract,and there is very little research on the pre-tax deduction system of the inheritance tax law,and the pre-tax deduction system of the inheritance tax law is to promote the introduction of the inheritance tax law and link up with the pre-tax deduction system of the personal income tax law.It is a key link to realize deductions for everyone,alleviate social conflicts,and promote intergenerational fairness and justice.Based on this,in order to call for the levy of inheritance tax as soon as possible,this article sorts out the historical development context of inheritance tax at home and abroad,and adopts a vertical and horizontal comparison method to determine the legal principles,deduction modes,methods,and specific deductions to be followed for deductions from the inheritance tax law.Projects and other aspects provide suggestions for the construction of the inheritance tax system,with a view to eliminating polarization and realizing the Chinese dream of common prosperity.Inheritance tax is a tax subject to all the property before the death of the deceased who has reached the threshold of inheritance tax.The pre-tax deduction system is a preferential system for inheritance taxpayers.As one of the key elements of the inheritance tax law tax system,the inheritance tax law pre-tax deduction system needs to be considered based on humanism,promoting the development of public welfare undertakings,and guaranteeing basic living expenses on the premise of following the principles of statutory taxation,substantive taxation and tax efficiency.,Its reasonable construction can enable the state to carry out secondary distribution of idle assets while safeguarding the legitimate rights and interests of taxpayers,which conforms to the concept of tax fairness and justice.The construction of the pre-tax deduction system of my country’s inheritance tax law can be specifically designed from the pre-tax deduction model,method and items.In order to reduce the cost of tax payment by tax authorities and avoid the existence of a pre-tax deduction system,the pre-tax deduction model should be mainly based on itemized deduction.In order to make the system construction more scientific and reasonable,implement a combination of multiple deductions,and appropriately expand basic deductions including necessary expenses,special deductions including living expenses for special groups,disaster medical assistance,charity donations,etc.Projects and other projects.There are also problems that should be paid attention to in the application process of the pre-tax deduction system of the inheritance tax law.There are also exceptions to the inheritance tax law for pre-tax deductions for spouses,charitable donations,double deductions,and property depreciation.At the same time,in order to ensure the effective implementation of the pre-tax deduction system,it is necessary to establish a harmonious collection mechanism with a balance of rights and obligations,simplify the process of pre-tax deductions,and achieve real convenience for taxpayers.The crackdown on illegal deductions by third-party agencies has continuously expanded the corresponding relief channels for right holders.The introduction of the inheritance tax-related system is unstoppable.It is necessary to accelerate the construction of the inheritance tax law,focusing on the construction of the pre-tax deduction system of the inheritance tax law,so as to lay a good legal foundation for accelerating the realization of the Chinese dream of the great rejuvenation of the Chinese nation.