Research On The Construction Of The Legal System Of Levying Inheritance Tax In China

With the development of China's economy and society,people's living standards have been significantly improved,and personal wealth has increased substantially.At the same time,the gap between the rich and the poor is becoming more and more prominent.When the uneven distribution of wealth exceeds a reasonable limit,it will not only bring challenges to social fairness and justice,but also seriously affect the harmonious development of society.In order to prevent the disparity between the rich and the poor from excessive disparity and to achieve social fairness,harmony and order,it is necessary for the state to take various measures to maintain and control the disparity between the rich and the poor.Taxation is undoubtedly the most direct and effective means of control,and levying inheritance tax is the most effective choice to alleviate the gap between the rich and the poor and to realize the rational distribution of social wealth.In the 1990 s,the relevant departments of our country began to investigate the issues related to the Levy of inheritance tax,and the Levy of inheritance tax has been put on the agenda for discussion many times.In February 2013,the State Council transferred to the wholesale and Reform Commission and other departments to "Several Opinions on Deepening the Reform of Income Distribution System",and again proposed levying inheritance tax at an appropriate time.The legal system of inheritance tax has become the focus of both theoretical and practical circles.In this context,this paper focuses on the relevant theories and the specific construction of the legal system of the Levy of inheritance tax in China.This paper consists of six parts: The first part is the preface,which briefly introduces the history,current situation and the background of the Levy of inheritance tax in China.The second part focuses on the related theories of inheritance tax,mainly introduces the concept,nature and historical development of inheritance tax,and analyses the theoretical basis of levying inheritance tax in China.The third part is mainly based on China's national conditions,analyzing the necessityand feasibility of levying inheritance tax in China.The fourth part summarizes the experience of foreign countries in levying inheritance tax,and further analyses the Enlightenment of foreign experience on the construction of the legal system of inheritance tax in China.In the fifth part,the author designs the legal system of inheritance tax in China,including the principles of inheritance tax system,the mode of tax system,taxpayers,taxpayers,tax objects,tax rates,starting points,tax reduction and exemption,the calculation of tax amount,tax procedures and so on.The sixth part is about the supporting system of levying inheritance tax in China,including the perfection of tax related laws and the perfection of the mechanism of personal property declaration and evaluation.