The Basic Tax System Design For The Introduction Of Inheritance Tax In China

In recent years,China’s economy has developed rapidly,people’s living standards have increased substantially,per-capital income has continued to grow,and personal wealth accumulation has increased substantially.At the same time,a problem that cannot be ignored is the problem of polarization between rich and poor.The gap between the rich and the poor is concentrated in the imbalance of income distribution and property distribution.This imbalance reaches a certain level,regardless of its causes,which will have different degrees of negative impact on economic development and social operations.Inheritance of inheritance promotes greater concentration of social wealth,and differentiation between rich and poor is more obvious.Therefore,it is imperative to narrow the gap between the rich and the poor.The inheritance tax is usually the tax levied on the inheritance of the heir or the inheritance of the inheritance of the heir.In addition to increasing the government tax revenue,it also has the function of regulating the distribution of social assets,narrowing the gap between the rich and the poor,and improving the tax system.And from a tax perspective,inheritance tax is one of the most direct means of regulating taxes on income and property.This paper takes the issue of the inheritance tax that Chinese scholars are most concerned about in recent years as the research background,and discusses the basic taxation design of China’s inheritance tax on the basis of the research of scholars in China.Firstly,it introduces the theoretical basis and development history of the analysis of inheritance tax.The three theories of taxation ability,equal wealth theory and social welfare theory are the theoretical basis for the introduction of inheritance tax in China,and expounds the necessity of levying inheritance tax in China.Feasibility,further discusses that China shouldlevy inheritance tax in due course.Secondly,trying to compare the analysis method,theory and practice,the basic tax system design of China’s inheritance tax,including The choice of the tax system,the taxpayer,the tax object,the tax rate,the exemption amount and the deduction of the project.Finally,corresponding solutions have been provided for some problems that may exist after the introduction of the estate tax in China.