Research On The Predicament And Countermeasures Of Legislation Of Inheritance Tax

Inheritance tax is an ancient tax with a long history.4,000 years ago,in order to raise military expenditures and ease the financial tension during the war,the Egyptian pharaoh Khufu opened the prelude to the inheritance tax.The modern inheritance tax was initiated in the Netherlands in 1598.At present,most countries in the world have adopted inheritance tax,especially in some developed countries,almost all of them have imposed inheritance tax and corresponding gift tax.In recent years,my country’s calls for the collection of inheritance taxes have been on the rise.The proponents of inheritance taxes all believe that the collection of inheritance taxes has a certain positive effect on reducing the gap between the rich and the poor in China,and at the same time it can alleviate the social status quo of class solidification in our country.However,there are still many voices of opposition,expressing worries about it.At the beginning of the founding of the People’s Republic of my country,there was an attempt to impose the collection of inheritance tax,but for various reasons it was not resolved.This article will make a brief analysis based on the current dilemma of inheritance tax legislation in my country,and make some simple reflections on the relevant countermeasures to solve the dilemma of China’s inheritance tax legislation on the basis of full reference.The first part is the legal theory basis of inheritance tax and foreign legal practice experience.This part briefly introduces the basic concepts of inheritance tax and the evolution process of legal theory.As the overall theoretical basis and background of this article,it proposes the legal basis of inheritance tax in my country at this stage.At the same time,this section briefly introduces the legal practice of inheritance books in various countries and regions and the current international mainstream inheritance tax system.Finally,this part briefly introduces the social value of inheritance tax and the current conditions of inheritance tax legislation in my country.The second part is the legal dilemma facing the current Chinese inheritance tax legislation.This section is mainly based on the presents the difficulties of inheritance tax legislation at the emerging stage,including the difficulties in the legislative basis,the difficulties in supporting systems,and the right to protect private property.At the same time,there may also be cases of evading the certified inheritance tax through gifts,testamentary trusts,etc.,which will create obstacles to the actual collection of inheritance tax,which shows that my country wants to levy it at this stage.The third part is the countermeasure thinking of our country’s inheritance tax legislation,and the corresponding countermeasure thinking is made for the legal dilemma proposed in the second part.Based on the full reference and analysis of the above domestic and foreign legislative practical experience,this section provides certain countermeasures and suggestions for solving the dilemma of my country’s imposing inheritance tax.This part considers the legislative principles,tax system model,taxation scope,exemption amount,tax rate and other system details of China’s inheritance tax under the assumption that China has laws and regulations for the formulation of inheritance tax.