Research On Inheritance Tax Of China

At present, inheritance taxes have been collecting in about one hundred countries and regions in the world, especially in most of the developed countries, including Taiwan Province and the Special District of Hong Kong. It is paid attention by some governments in balancing the wealth, relaxing unfair distribution, encouraging becoming the rich through hard working and contribution to the public. Since the start of reform and implementation of the open-door policy, some people have become the rich and their wealth has been increasing. In order to realize the adjusting target of the macroscopic economy, encouraging the people to increase their investment and promptconsumption, and promote the increase of economy, readjusting unfair contribution. It is necessary to found inheritance tax in our country. In this article, I would like to give my idea and full proof of founding the system and model of inheritance tax according to today's base and condition and analysis of law condition of founding the system of inheritance tax in our country, combining the experience and effective method of the inheritance taxation in the developed countries in the world.