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The Legal Consideration of of China’s Inheritance Tax

Author: YangFeng
Tutor: BaiHongPing；ChouLaSuo
School: Shanxi University
Course: Legal
Keywords: Inheritance tax Necessity Feasibility System improvement
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 118
Quote: 0
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Abstract


Inheritance tax, a kind of property tax, which main function is regulate the distribution of income and gain financial revenue. At present many countries have levied on the inheritance tax and gift tax. However, inheritance taxes do not exist in our current tax system. With the improvement of China’s market economy, social and economic conditions have changed dramatically, the personal wealth of the residents is becoming more and more. But the social gap between the rich and the poor is widening, the rich second-generation makes people’s emotions of the hatred to the rich, which lead to a lot of social conflicts, requiring the introduction of inheritance tax. The introduction of inheritance tax can ease the social gap between rich and poor. Remedy the deficiency of our current tax system. For young people to learn self-reliance and the promotion of public welfare undertakings. As the concept of inheritance has deeply rooted in our country traditional culture, and we haven’t gained experience on levying inheritance tax, making the levy of Inheritance tax faces great difficulties. This thesis bases on the theoretical basis of inheritance tax, drawing on the experience of foreign inheritance tax and related legislation, analyzing the necessity of and the feasibility of levying inheritance tax. At last, this thesis gives some suggestions on establish and improve the inheritance tax system.This thesis is divided into five parts.PartⅠ:The theoretical basis of imposing the Inheritance Tax. In this part, firstly, I show the concept of inheritance tax; secondly, I describe the theoretical basis of levying on inheritance tax, including the theory of common heritage of the country, tax capacity of that power, and Grant Thornton; finally, I explain the legal basis of imposing inheritance tax.PartⅡ:The inspiration foreign inheritance tax legislation to our country. This part introduces the legislation and analysis the foreign inheritance tax, followed by the inspiration.PartⅢ:The necessity and feasibility of the imposing inheritance tax. This part analyses China’s specific national conditions and the related systems, demonstrated the necessity of and feasibility of levying on inheritance tax.PartⅣ:The problems and challenges of levying on Inheritance Tax This part describes China’s current household registration system, real-name deposits system, income reporting system, property registration system and the lack of property assessment system.PartⅤ:Suggestions on establish and improve the system of inheritance tax system. This part analyzes the defects of related system and puts forward concrete proposals.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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