Economic Analysis Of The Inheritance Tax Of The Taxation System

Along with the development of economy and society in our country,the disparity of wealth between the rich and poor is becoming sharper and sharper.The rich are get richer while the poor are get poorer.At present,this problem is so serious that even exceeding some developed countries such as USA,UK,etc..And then it brings about a series of social problems.The inheritance tax is now on its way.Because the inheritance tax has never been levied in the history of our country,so,the academy didn't do deep research on this field,the tax administration authorities also lack the operational experience,and the public just know little about it.Through the analysis on the history of inheritance tax's levy and related theories, thesis below tries to testify the inheritance tax's function on economy and society,the tax burden shift and the tax incidence.And also through the integrated comparison between the inheritance tax and gift tax throughout the whole world,along with the special comparison between these two taxes in some typical countries,here try to find out the field worthy of using for reference.Finally,dissertate the necessity and pressure of the inheritance tax's levy in our country.Through combining the practical experience with the real situation of our country and the existing problems,here try to testify the feasibility that our country begins to levy the inheritance tax.Furthermore,thesis below also does some assumption on the design of the taxation institution,analyzes the setting up of the inheritance-tax-exempting amount and does some helpful explosion on the levy of inheritance tax in our country.