A Study On Corporate Governance,cash Dividends And Over-investment Behavior:Based On Manufacturing Listed Companies

Tax revenues from a global perspective,the estate tax is one of the oldest taxes,has a history of more than 100 years,about half of the countries and regions in the world to levy.Inheritance tax as a "rich man’s tax" to increase revenue,plays an important role in regulation of social wealth,favored by the Chinese Government.After new China was founded,when the AC has enacted in January 1950,the national tax implementation,which included the estate tax,but for various reasons could not levy.On February 3,2013,approved by the State Council on deepening the reform of income distribution system in several opinions that "at an appropriate time to levy",but has no specific introduction.Many Chinese citizens in individual media and misleading of the experts on the estate tax also produced a backlash.In my opinion,based on the actual conditions of economic and social development and improve the taxation system,tax regulation and actual needs,formed the Foundation of the County created the estate tax has been in place,no grappling with whether to levy,levy,and so on,but rather will focus on estate tax theoretical research,inheritance tax,estate tax levy obstacles legislative technique and system-building on such issues.Paper intended to through on heritage tax of series theory problem for discussion,for China heritage tax of issued lay theory based;for current on heritage tax legislation of debate,analysis China has yet levy heritage tax of the aspects reasons;last for China levy heritage tax exists of problem,on China of heritage tax in legislation technology Shang and supporting system Shang proposed points key recommends,to for China city of heritage tax legislation building blocks.This paper is divided into five chapters.The first chapter introduces the background and significance of,research methods,research and innovation,as well as research.Research framework the specific content of the second to fourth chapter.The second chapter is an overview of estate tax.Main from heritage tax legislation of history evolution starting,leads heritage tax of related legal problem;third chapter on China has failed to levy heritage tax from political,and economic,and culture,and legal,aspects for absence analysis,especially from legal angle on China has issued but not implementation of heritage tax interim regulations(draft)for focuses on analysis;fourth chapter focuses on analysis has China future in heritage tax legislation Shang of series legislation technology.The fifth chapter will introduce the necessary for the better implementation of the estate tax system.