Study On Legislation Of The Inheritance Tax In Our Country

The inheritance tax is an antiquited category of taxes. By now, more than 100 countries and areas collect inheritance tax in the world , so it becomes an international category of taxes. Along with the fleet development of our country's economy, more attention is payed to the inheritance tax problem. Judging from public opinion in the late years, the voice of advocating to collect inheritance tax rises gradually, but some home and abroad expert scholars also hold very cautious attitude to the problem of beginning to collect the inheritance tax. At present, China has not collected the inheritance tax . The paper will draw up to the problem of the legislation of the inheritance tax . With our national condition, drawing advanced lessons of abroad countries' experience , we wish to solve the problem and to some extent to promote the tax system of our country.Both some Western countries such as USA, Japan , United Kingdom , Germany , Italy and our country's Hong Kong , Taiwan are collecting or once collected the inheritance tax. Their inheritance tax system have identical points and different points. Their contents include the tax system pattern , the taxpayer, object of taxation , tax rate, pretax deduct ,the dispense project, the relation with gift tax and collect management system , and these can be the lessons to structure our country's inheritance tax system.Our country has necessity and feasibility in the present stage to collect the tax.To structure our country's inheritance tax system, it should include the following contents in several aspects: 1, The base of our country's inheritance tax legal system; 2, The basic gole of our country's inheritance tax legal system; 3, collection and administration pattern; 4, the taxpayer; 5, the object of taxation 6, the tax rate; 7, pretax deduct and the dispense project ; 8, the relation with the gift tax ;9, collect administration. At the same time, beginning to collect the inheritance tax relates to many aspects, and the technical pole is strong .It will not be enough to support the inheritance tax system if we only promulgate one law , to support the inheritance tax system we should have one series of perfect regulations. It includes the fit of relevant laws and statutes, and the preparation of the regulations related to the legislation of the inheritance tax.