A Study On The Death Tax Of Our Country

Death tax as important tax category of property tax system, not merely help to adjust the difference of having state of the wealth of society, and the distribution that can alleviate the wealth of society is uneven, can all play a positive role to society and politics and economic development. But the death tax has some defects, such as influencing the enthusiasm that individuals invest in, and cause and shift etc. outside the border of the assets.In our country, with reform and opening-up constant to deepen, have more fast to develop economies, wealth of society increase constantly, one hundred annual rich rolls have affected the masses' eyeball especially. But gap between rich and poor expand day by day, enemy rich mood appear even run high among different district, people of the different levels, the research of levying the death tax is brought into schedule again. Since 1990s, the theory circle had dispute more in levying the death tax, finance, tax revenue department begin to be set about investigating and studying the feasibility which levy the death tax and policy frame question of the tax system of the death too, and has proposed levying the tentative programme of death tax. At present, for levying the necessity of death tax, have reached common understanding basically in the theory circle and government department, the 15th National Congress of the Communist Party of China regards levying the death tax as and regulates a strategic measure that assigned to stipulate too, it is only a time question to levy the death tax. However, under the present condition, our country levy the death tax is there feasibility? How should the death tax system of our country be designed? These two questions are still far from reaching common understanding. And this text will analyse on the basis of the thing that to theoretical research of the death tax that draws lessons from the international death tax, combine our country's conditions, levy the necessity and feasibility of the death tax to our country, levy the conceptual design of the death tax to our country, carry on more overall, deeper research.