The Construction Of Chinese Tax Legal System

Tax is a powerful lever of national economic regulation and is an important social form of wealth redistribution. With the rapid accumulation of private property and the growing inequality between rich and poor, the establishment of estate tax system is a necessary and viable system choice.This article first discusses the theoretical issues of estate duty. I will analyze the connotation of inheritance, nature, characteristics and functions of theoretical proposition, and find the historical background of estate duty and its stage of development, and the theoretical form of the development process, this part is the basis for later analysis. Second, through the existing estate duty around the world based on a system, including the total estate tax system, sub-Inheritance Tax Inheritance Tax Harmony basic pattern of three modes, I will carefully examine the system of inheritance patterns around the world and the operation of the mechanism of evolution from which to analyze the characteristics and merits of the system in order to build the system of inheritance tax to provide useful lessons. Finally, the discussion will focus on the problem of the inheritance tax system, including the debate on whether to impose inheritance tax in China, this will be an objective analysis of these arguments, from both the necessity and feasibility demonstration of the system to establish the estate tax. At the same time, drawing on the experience of other countries, based on the inheritance tax system, I will find a reasonable choice of model and demonstrate it. On this basis, I will establish our estate legal system to provide specific legislative ideas, including tax model, tax factors and corresponding measures.