| The economic environment situation has undergone tremendous changes,people’s living standards has improved significantly and the accumulation of personal wealth has also increased with the development of China’s reform and opening up,However,there are some prominent problems in the field of income distribution in China,such as the large income gap between urban and rural residents,the imbalance of regional economic development between the east and the west,and the gap between the rich and the poor.The imbalance of distribution about social wealth will lead to a series of social problems that rich are kidnapped or murdered and even other extreme phenomena hatred of the rich have occurred.In order to regulate the unequal distribution of wealth and achieve the goal of social equity,it is necessary to take national measures to control and narrow the gap between the rich and the poor or impose a tax on a small number of rich people,and then return to the community in the form of social security,which effectively alleviate the current situation of the gap between rich and poor.In February 2013,the national development and Reform Commission and other departments issued "on deepening the reform of the income distribution system several opinions "and put forward that the inheritance tax is imposed on the appropriate period.Once again,the inheritance tax system has become the focus of public research.In this paper which explores the current situation of the inheritance tax through the analysis of the theoretical basis of levying inheritance tax.According to the current situation of our country put forward the reasonable proposal to levy tax that provide reference for China’s future inheritance tax to provide the basis in turn.Firstly,this paper expounds the theoretical basis of levying inheritance tax and then analyzes the practical significance of inheritance tax.The theory of monopoly of social resources has laid a theoretical foundation for the collection of inheritance tax with a wider perspective on the issue of inheritance tax.The collection of inheritance tax is helpful to improve the current situation of the serious imbalance of the distribution of social wealth and it is of great significance to improve the existing tax system and the development of charity.The second part analyzes the feasibility of levying inheritance tax in China at present.With the deepening of economic development and the accumulation of personal wealth increasing,which provide sufficient and stable source of tax for the collection of inheritance tax.It needs to Combine China’s continuous improvement of the relevant legal system with the household registration management system,the two generation ID card national networking system,and unified registration system for real estate tax levy,to lay the foundation for the system.The third part describes the current levy of inheritance tax should also deal with various obstacles,the collection of inheritance tax and China’s traditional wealth contrary hold the different idea,which may lead to the phenomenon of asset outflows.Personal property registration,reporting,evaluation system and other key systems which still need to be improved.Still the collection of the estate tax procedures is complex and the cost of collection.At last,the author gives some suggestions on the collection of inheritance tax in our country.On the one hand,it is necessary to make a reasonable development of the inheritance tax system and select the tax system which is suitable for the basic situation of our country,formulating a reasonable tax rate,strictly implement the tax deduction.On the other hand,we need to grasp the death of residents and citizens to further improve our household registration management system in a timely manner.Gradually establish and improve personal property registration,reporting,evaluation system,and actively build information sharing platform. |
