Estate Tax Fairness And Efficiency Analysis

The inheritance tax took adjustment gap between rich and poor, alleviation society unfair "robin Chinese" in water, internationally generally begins levying taxes. In our country present tax system does not have the inheritance tax, but along with the social economy rapid development, the inhabitant income differential presents the situation which expands continually, about begins levying taxes the inheritance tax discussion in our country continuously not to stop, specially in recent years average per person GDP broke through 1000 US dollars to break through 0.4 international warning line two economic indices with the Jenny coefficient to let this argue increasingly fiercely. The assentor thought the inheritance tax clear reveals fairly, it begins levying taxes may hold down the rich and poor uneven realization social justice; The opponent thought this categories of taxes lack the efficiency to be disadvantageous to the economical development.Fair and the efficiency is when all categories of taxes design all inevitable question. The present paper embarks fairly from the inheritance tax with the efficiency, comprehensive, the system has appraised this categories of taxes itself fit and unfit quality, was clear about the inheritance tax mainly to stress as property tax class small categories of taxes in the fair aspect adjusts the wealth to assign such one to set up the objective. Further discusses the research inheritance tax in this foundation the adjustment function, and profits from the Chinese and foreign ancient and modern the inheritance tax collection experience, will carry on the preliminary design to our country next inheritance tax system. This article altogether is divided three parts.The paper first part is to the inheritance tax fair and the efficiency theoretical analysis. First develops from the inheritance tax initial shape to the use inheritance tax adjustment division of income, the promotion social justice thought production and the inheritance tax nature limits, penetrates gradually to the inheritance tax thought understanding, builds the foundation for the next step research. Afterwards from fair angle inspection inheritance tax, discussion inheritance tax balanced wealth, promotion fair realization mechanism. Finally inspects the inheritance tax from the efficiency angle, synthesizes it the different effect which in aspects and so on work supplies, deposit, expense, investment, charitable donation produces, the objective evaluation this categories of taxes economic efficiency, and synthesizes these two aspects to inspect the result to obtain the inheritance tax is the good tax conclusion.The second part enters to the inheritance tax system real diagnosis analysis stage. The article encompassment fairly with efficiency this subject, represents national to five the inheritance tax system to implement the situation to carry on the comparative analysis, summarizes its valuable experience. In the practice foundation take the fact as the basis, will summarize has forecast the next inheritance tax trend of development.The article last part will carry on the preliminary design to our country next inheritance tax system. First analyzes in our country history the inheritance tax system construction valuable experience and the lesson, afterwards will aim at the gap between rich and poor which our country economical switcher time will appear to be contradictory, discusses China future to begin levying taxes the inheritance tax necessity and the feasibility, finally will base the realistic national condition, to will construct our country inheritance tax system to put forward the proposal.