Dissertation > Excellent graduate degree dissertation topics show

The Analysis of Levying Estate Tax in Mainland

Author: WuBin
Tutor: ZuoDingZuo
School: Jinan University
Course: Finance
Keywords: Inheritance tax Gift tax Aporia analysis Policy suggestion
CLC: F812.42
Type: Master's thesis
Year: 2012
Downloads: 1903
Quote: 1
Read: Download Dissertation

Abstract


After30years of China’s opening and reform, our economy gain unprecedenteddevelopment and the GNP increase year by year. In2010, China’s GDP reached US$60,000billion and became the2ndeconomy entity in the world instead of Japan only next to the USA.What’s more, the per capita GNP is over US$4,000, and joined the club of medium-incomecountries. However, the Gini index of2010in China is above it in2007and it is probably closeto0.6. It is well known that, once the Gini coefficient is above0.5, it means the income gap ofthe region is quite large and the wealth polarization is serious. What’s worse, the society perhapsis in a riot. Hence, it is imperative to narrow the income gap and guard the justice of the society.Inheritance tax, one of the property tax, is considered as one of the tools to narrow theincome gap and to safeguard social fairness and justice. In China, whether to implement theinheritance tax or not is not decided. In fact, the dispute of whether to implement the inheritancetax is focus on the following aspects: whether to implement the inheritance tax or not, the effectanalysis of the inheritance tax and the system construction of inheritance tax. At the same time,the academic circle pay little attention to the aporias of the inheritance tax and the literature islittle.The Taiwan region and mainland region have the same history and culture source. TheTaiwan region’s economy develop much earlier and the inheritance tax have40years history. Therich practical experience and legislative amendments supply plenty of research materials for ourinheritance tax. The paper analyzes the history of inheritance tax in Taiwan and on the basis ofChina’s specific conditions to explore the aporias to implement the inheritance and providessome suggestion for our mainland. Firstly, the paper defines the concept of inheritance tax andextends the principle of tax to the inheritance tax, and studies the tax resource of inheritance tax.Secondly, according to the legislative amendments of inheritance tax in Taiwan, the papersummarizes the disadvantages of inheritance tax system in Taiwan. Thirdly, on the basis of someexamples, the paper elaborates the main tax avoidance means and analyzes that the taxpayershow to avoid tax by the leak in inheritance tax. Finally, according to the Taiwan’s experience andChinese specific conditions, the paper put forward some suggestions for our country toimplement the inheritance tax.

Related Dissertations

  1. Basic medical insurance system for urban residents of,F842.6
  2. On the legitimacy of estate duty,F812.42
  3. Research on Legislation of Estate Tax in China,F812.42
  4. Inheritance Tax in China Legislative Studies,D922.22
  5. The Legal Consideration of of China’s Inheritance Tax,F812.42
  6. A Study on Inheritance Tax Legal Systen,F812.42
  7. Study on Cognition of the Young Consumer of Chongqing Urban Area About the Waste in Sales Promotion,F723
  8. Inheritance Tax legislation of Research,F812.42
  9. The Economic Analysis of Inheritance Law,D923.5
  10. Research on the Legislation of Levying Inheritance Taxes,F812.42
  11. Research on Taxation in Mergers and Acquisitions,D922.22
  12. On Levying Inheritance Tax in China,F812.42
  13. Discussion on Establishing the Law System of Inheritance Tax in China,D922.22
  14. A Research on the Some Issues Concerning with Levying the Inheritance Tax in China,F812.42
  15. Economic Analysis of estate tax system,F812.42
  16. Study on the Rormulation and the Establishment of Evaluation System of Chinese Public Science and Technology Policies,G322
  17. Study on the Reform of Property Tax in China,F812.42
  18. Research on Inheritance Tax of China,D922.22
  19. Legislative Configuration of Inheritance Tax in Our Country,D922.22
  20. Study on the Estate Tax,F812.42
  21. The Exploration of Chinese Inheritance Tax Legislation,D922.22

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
© 2012 www.DissertationTopic.Net  Mobile