Study On Problems Of Inheritance Tax Legislation

The theory of Inheritance tax legislation and practice have a long time to be discussed. In1994, China’s tax reform program put forward levying the inheritance tax planning;1997, Comrade Jiang again mentioned in the Report on the Work of the Government to levy taxes;1998, Li proposed to levy duty on the legislation and The proposal had passed. However, the inheritance tax law has not be introduced by now. objectively speaking, This is because of the levy conditions are not ripe yet, and the high cost of levy but with lower income is a important reason.apart from this,there are some technical problems, or been against bywealthyclass and theorists.The purpose of this study is to research the intention and significance of the estate levy, drawing on the experience of foreign country estate tax, considered with the conditions of the large gap between rich and poor in china, and clarify the necessity to do it, then focus on the basis of the practical and theoretical of the tax legislation, and thus infer that China has fully equipped with the economic, social and legal conditions. According to the objective reality, we should point the problems in this area, such as legislative mode selection, threshold issues, the tax system selection, real-name system problems, improve the declaration of property and registration issues, and to strengthen the building of our personal property assessment agencies, combined with the action, put forward the corresponding tentative measures. In summary, this study is intended to discuss our inheritance tax legislation, to create the basis of the legal theory and institutional design, do a little exploration to the inheritance tax legislation.Although this study of the practical significance should not be ignored, but because of my capability and the materials are limited, so I can only said to initiate to the study, its significance lies not in the theory advanced but in its potential practical relevance. Maybe there are nothing significant innovation on the purpose and significance of the inheritance tax, or just on combing. But if has something transcend in this regard, that is mainly because of the standing on the shoulders in giants.But what about the reality innovative? Mainly because I used the philosophy, economics, political science, and ethics research for legal research services, to demonstrate a reasonable inheritance tax in China, in order to exclude the hesitation and suspicion of official and normal people to inheritance tax; Second is about the more comprehensive summary with the inheritance tax legislation, and proposed countermeasures based on China’s specific national conditions and social realities.