A Research On The Basic Issues Concerning With The Inheritance Tax In China

With the development of economy, We pay attention to the common problem ofthe gap between the rich and the poor. As a effective method to solve the gapbetween the rich and the poor, more and more attention be paid to inheritance tax.Inheritance tax is the tax revenue, which comes from the tax imposed on theinheritance. Under the present condition of economy and society, the legislation ofinheritance tax is inevitable, which not only in favor of shorten the gap between therich and the poor but also accomplish social justice and social equity.Our country hasprovided a necessary condition of politics, economy, legislation, public opinion forlevying Inheritance.In this essay, the author approach the basic subject concerningInheritance Tax legislation by making a comparative study.On the whole，on the basis of the analysis of Inheritance Tax，I demonstrate aresearch on the basic issues concerning with the inheritance tax in china. In additionto introduction, there are four chapters in this paper. The first chapter introduces thebasic theory of Inheritance Tax. Author firstly make a general introduction on theconcept and property concerning the Inheritance Tax so as to initiate us intoInheritance Tax. Secondly, By making a general introduction on the origin anddevelopment of Inheritance Tax from home and abroad, we make a deeperunderstanding on the origin and development of Inheritance Tax. The secondchapter analyses the theory and the principles of Inheritance Tax. Firstly, I makeintroduction on the theory of Inheritance Tax, which includes National CoinheritanceTheory, Bake-tax Theory, Averaging Social Wealth Theory, Rights and InterestsTheory, Taxable capacity Theory, Intestate Escheat Theory, and so on. Secondly, Imake introduction on the principles of Inheritance Tax, Which includes LegalPrinciple of Taxation, Unjust Principle of Taxation, Efficiency Principle of Taxation.By making a general introduction on the principles of Inheritance Tax, we make adeeper understanding on the theory of Inheritance Tax. The third chapter mainlydemonstrates the necessity and feasibility of levying the Inheritance Tax in our country. Firstly, I make introduction on the background of levying the InheritanceTax in our country. Secondly, I make a analysis of the necessity of levying theInheritance Tax in our country, by which provides a strong argument with levyingthe Inheritance Tax in our country. Lastly, I make a analysis of the feasibility oflevying the Inheritance Tax in our country, which offers practical social foundationto levy the Inheritance Tax in our country. The fourth chapter brings forward thelegislative suggestion of Inheritance Tax, which is the most important part of thispaper. The author hold that Total Inheritance Tax system is more suitable in Chinavia the studying of legal regulations and Inheritance Tax and the system ofInheritance Tax. Secondly, The author discusses some different issues about levyingthe Inheritance Tax in our country, including tax jurisdiction and taxpayer as well astaxation.Given all that, It is necessary to levy the Inheritance Tax in our country, sincethe conditions of levying the Inheritance Tax are in place. levy the Inheritance Tax isconcerning if the problem of the gap between the rich and the poor is solved. Thewidening gap between the rich and poor cause adverse effects on society runs andeconomic growth. In order to ensure the harmonious development of economy andsociety,we should levy the Inheritance Tax at the right moment.