| As a result of the combination of death and taxation,inheritance tax is a kind of property tax,which takes the property owner’s inheritance as the tax object.As a kind of "rich person tax",inheritance tax not only has the economic function of increasing the government’s financial revenue.It also has the function of preventing the excessive concentration of social wealth and balancing the gap between the rich and the poor.At present,more than 100 countries in the world have imposed inheritance tax.In China,whether to levy inheritance tax has always been a hot issue in academic circles.With the increasing economic strength of our country,the standard of living of residents has been greatly improved.At the same time,the social disparity between the rich and the poor caused by the distribution system is becoming increasingly prominent,and it has become one of the social problems urgently needed to be solved in our country.The current tax system has insufficient role in regulating the gap between the rich and the poor.Levying inheritance tax is an effective way that can be selected in our country.This paper aims to analyze the influence of inheritance tax from the angle of sociology of law on the basis of proving the legitimacy of inheritance tax itself.The social factors of levying inheritance tax in our country are analyzed in terms of social environment and social function,and some suggestions are put forward for the design of the elements of the legal system of inheritance tax and the perfection of supporting system in our country.First of all,from the concept and connotation of inheritance tax,this paper analyzes the jurisprudence dispute about inheritance tax in the theory of contract and neoliberalism,and based on the standpoint of contract doctrine,Through the discussion of the economic virtue of inheritance tax to increase the value of financial revenue,the political virtue of fair and just value and the social virtue of realizing the value of social public interest,it is considered that inheritance tax is a kind of legitimate tax.Secondly,on the theoretical basis of the legitimacy of inheritance tax,the article interprets the inheritance tax from the angle of sociology of law,which provides a new angle of view for the levying of inheritance tax in China.From the factors affecting the levying of inheritance tax,the levying of inheritance tax is influenced by the political,economic,cultural and other social conditions of a country;from the perspective of the current social environment of our country,Our country’s political environment is stable,has the deep economic base and the sufficient tax source foundation,and along with the citizen’s tax paying consciousness graduallyenhances in recent years,our country levies the inheritance tax society.The levying of inheritance tax will bring about a series of social functions,such as adjusting the gap between the rich and the poor,making up for the deficiency of our country’s existing tax system,guiding social charitable donation and channelling social emotions.Finally,if the inheritance tax system wants to take root in the social soil of our country and be recognized by the public,it is also inseparable from the factors of its system itself and the perfection of the supporting system,which is based on the social conditions of levying the inheritance tax in our country.This paper probes into the selection of the mode of the inheritance tax system and the elements of the tax system,as well as the perfection of the related supporting system of the inheritance tax,in order to provide a reference for the construction of the legal system of the inheritance tax suitable for the national conditions of our country.The innovations of this paper are as follows: first,taking the legalistic attribute of inheritance tax as the theoretical basis,the legitimacy of inheritance tax is proved,and the political,economic and social morality of inheritance tax is discussed comprehensively by using the method of value analysis.On the basis of this,the author reinterprets the inheritance tax from the angle of sociology of law,comprehensively analyzes the social conditions of levying inheritance tax,the social environment of our country and the social function of levying inheritance tax.In order to explore the inheritance tax rooted in China’s social soil to provide a new way of thinking. |
