The Legitimacy Of Inheritance Tax In Our Nation

The mission to reform is now coming into a vital period to conquer the difficulties lies ahead of us due to the current situation of the development of our nation.Risks and opportunities stand together,so are the contradictions and blossoms,at such a historical junction for our nation to face those significant revolutions and transitions.The glorious wish of becoming prosperous first promised by the open and reform policy has now been fulfilled,however,those who are supposed to be rich later didn't get rich actually.The billionaire hierarchy is enlarging on scales,with their wealth grown in multiple times.The growth of urban and rural resident income level is,nevertheless,paled by comparison.With the increasing gini coefficient and the gap tending to expand between the rich and the poor,the confrontations caused by the unfair distributions have been continuously rising.The inheritance tax is supposed to play the role who makes contributions to redistribution of income,optimization of resource allocation and the philanthropy development.This thesis is aiming to study the legitimacy of inheritance tax under the current circumstances of our nation.On the basis of the comprehensive domestic and foreign research status about the inheritance tax,this thesis is in consistency of five part,the first part is the basic analysis of inheritance tax,a preliminary theoretical interpretation made from the positioning,the main conceptions and the typical three types of inheritance tax.The second part is about the history of inheritance tax in our country,By analyzing the legal factors of inheritance tax during the period of Republic of China and People's Republic of China,to have obtained the experience of the regime.The third part is about the comparative view of inheritance tax,through analysis of the abolish of American inheritance tax,the suspended French special rich tax and the inheritance tax in British,Japanese,Hong Kong and Taiwan,to acquire some beneficial inspirations.The fourth part is about the foundation of legislation,the three main function of inheritance tax is coordinating the distribution of social wealth,guaranteeing the finance income,motivating the development of philanthropy,and those mentioned above is the institutional value of inheritance tax.The fifth part is the legislative design of inheritance tax in our country,stating the legislative principles to follow,the expected elements of tax law and the relevant sets of systems,in consistency of the institutional framework of inheritance tax.According to what has been discussed above,we may conclude that it is the appropriate time for us to start the regime of inheritance tax,it is of great meaning for our country to release the polarization between the rich and the poor,group revenue and improve the tax system in our country,it is more than a right time for us to levy inheritance tax now.