Research On Limiting Conditions Of Levying Inheritance Tax In China

With increasingly serious gap of wealth,it is necessary to levy inheritance tax.However,the introduction of a new tax is an important legislative activity,before the legislation we must carefully examine whether the country has relevant social conditions and supporting measures.The inheritance tax system in China,also need a detailed review whether there are any adverse conditions or institutional barriers.Based on the reference of relevant domestic research literature,through comparative analysis,literature analysis,theoretical analysis and empirical analysis method,this paper demonstrates various restrictions of taxation that may be encountered in China.Specific argument structure arrangement is as follows:The first part mainly introduces basic theories of inheritance tax and tax base.First introduce concept and development of inheritance tax;difference between inheritance tax and gift tax;Then introduce theoretical and empirical base of inheritance tax in China.On one hand,by introducing the national common inheritance tax,back to the tax,the average social wealth,social welfare and other theoretical perspectives,discusses theoretical base of taxation;On the other hand,by analyzing the serious phenomenon of gap of wealth in China,introduce empirical base of taxation.The second part discusses economic constraints of taxation.Taking canceling of taxation in HK and suspending in the U.S as examples,discuss negative economic effects,such as: taxation is not conducive to economic growth;high cost is not worthy;bad impacts of private economic development etc.negative economic effects constitute constraints of inheritance tax.The third part discusses political constraints of taxation.Through the legislation practice in the U.S.and Taiwan area,taxation will be profoundly affected by political factors.In the process of tax reform,if lack of stakeholder,different social class and strength of equal participation,it is difficult to promote taxation.The fourth part discusses cultural constraints of taxation.Traditional family values,culture tradition may hinder taxation.In addition,lacking of social consensus of taxation in mainland China.The fifth part discusses legal constraints of taxation.Firstly,legal principle has not been firmly established.Secondly,arguments exist in taxation system.Finally,lacking of perfect supporting measures.All these problems may hinder taxation.