Study On Technical Problems Of Collecting Inheritance Tax And Strategies

The study on the inheritance tax system is the hot topic in the modern tax law reform. Viewed from the history of inheritance tax and the imposition of tax of western developed countries, consensus on the establishment of the inheritance tax system of our country has tended to be reached, so under this situation the collection of inheritance tax is imperative. However, there exist some technical problems that are urgent to be resolved at present. Poring over these problems, referring to a number of documents such as books and magazines, the author accomplishes this paper. The whole paper is divided into four parts in the following:In the introduction, which mainly discusses the basic conditions of collecting inheritance tax that our country has owned and the meaning of collecting inheritance tax. First, with the founding of the socialist market economic system of our country and the construction of law becoming more and more complete, the establishment of the inheritance tax of our country has had the basic economic conditions and legal environment. Second, the collection of inheritance tax can adjust the distribution of social wealth and relieve the contradiction of the extreme disparity between the rich and the poor and restrict the behavior of gaining without pains, which is beneficial to the social stable development and realization of the fair and just objectives, implementation of the international principle of equality, and maintaining of national tax sovereignty as well as perfecting of categories of taxes and the tax system. Therefore, the collection of inheritance tax is of great significance in both reality and theory.Part I mainly deals with the technical problems existing in the legislation of inheritance tax of our country. First, viewed from the preset level of economic development of our country, with the ability of bearing tax cost and the principle of legislation considered, it is difficult to choose an appropriate mode of tax system. Second, the levied object of inheritance tax is the total value of left property of the ancestor, so the personal owned property must be defined and the evaluation of assets must be made on the heritage for the collection of inheritance tax, all of which are the technical problems of collecting inheritance tax. Third, after collection of inheritance,the fact that the ancestor deliberately transfers the property before death in order to escape the law is not rarely seen in the countries of the world. The ancestor transfers the property to escape the inheritance tax before death mainly by the two methods of donating property and transferring the property to the countries with low rate of inheritance tax or free of inheritance tax. Therefore, it is necessary to make relevant regulations to stop up a loophole in advance when the inheritance tax is made.Part II mainly discusses the reference to the foreign inheritance tax systems. First, the contents of western inheritance tax systems are analyzed. According to the different national situations, the systems of collecting inheritance tax of western countries are mainly divided into three categories of general inheritance tax system, inheritance tax subsystem and blended inheritance system, which have their own advantages and disadvantages. Second, the evaluation of levied inheritance value is the most important and complex work in the management of collecting inheritance tax. Taking Japan and Britain for example, the author makes detailed analysis of the evaluation of inheritance value. Second, the foreign measures of avoiding assets outflow is dealt with. After collection of inheritance tax, the fact that the ancestor deliberately transfers the property to escape the law before death is the common occurrence in the countries of the world. The ancestor transfers the property to escape the law before death by two methods of donating property and transferring the assets to the countries with low rate of inheritance tax or free of collecting inheritance tax. Therefore, all the countries make relevant regulations in adva...