Dissertation > Excellent graduate degree dissertation topics show

The Study on Legislative Issues of China’s Estate Duty

Author: LiXiang
Tutor: WangChunLing
School: Northeast Normal University
Course: Public Administration
Keywords: Estate duty Tax Structure Tax rate
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 550
Quote: 1
Read: Download Dissertation

Abstract


In 1994 , China carried out a comprehensive structural tax reform . Inheritance tax as an effective means of regulating income distribution to narrow the gap between the rich and the poor , are not included in the context of tax reform . At present , China has yet to levy inheritance tax . With the rapid development of our economy over the last ten years , the continuous improvement of the living standards of residents , residents ' personal wealth is also increasing , but also an increasing social gap between rich and poor , traditional Chinese is not scarcity but uneven distribution ideology, led to the mood of the people 's hatred of the rich , highlights various contradictions in society , increasing calls for inheritance tax . Starting from the basic national conditions of this stage , China should be timely inheritance tax . In this paper, the basic theory of the inheritance tax , Burden Transfer and Fate of estate duty , economic effects and social effects , combine the foreign heritage levied experience , come to the revelation of levy of estate duty in China , and our levy inheritance tax related recommendations , to provide a frame of reference for our research in inheritance tax . This paper is divided into four parts , each part is as follows : The first part is an introduction to clarify the background of the topic , the significance and related literature review , the second part of a concrete analysis of the basic theory of the meaning of estate duty , fate , effects for Heritage tax research in theoretical preparation ; the third part of the main example , comparative law , and a comparative analysis of the collection of estate duty of the United States , the United Kingdom , Italy , to come to the revelation of the inheritance tax in China . The fourth part of our inheritance tax system design , it is recommended that the inheritance tax threshold to determine the implementation of the collection and management of 400 million by the local tax bureau improve the tax related laws , the other for the problems faced by the inheritance tax levied in China , improve personal property declaration system , the establishment of the specific recommendations of the heritage assessment agencies .

Related Dissertations

  1. A Study of Tax Rate Design of Carbon Dioxide Tax in China,F812.42
  2. A Research on Expanding the Scope of VAT in China,F812.42
  3. The Construction of Chinese Tax Legal System,F812.42
  4. Estimation of VAT revenue capacity,F812.42
  5. The Estate Tax System in Republic of China During the Anti-Japanese War,D922.22
  6. Tax policy research to promote healthy and stable development of China 's real estate market,F293.3
  7. The Corporate Income Tax Planning of ZLTH,F275
  8. On the role of the tax system in the macro-control law with perfect,F812.42
  9. Analysis on Corporate Income Tax Effective Tax Rate and Related Factors,F224
  10. Study on the Taxation Institution Issue of the Steel Industry in China,F426.31
  11. Study on the Idea of Inheritance Tax Legislation in Our Country,F812.42
  12. Research on the Relationship of the Area Economy Development and the Tax Revenue,F812.42
  13. The Personal Income Tax System Reform,F812.42
  14. Research on the Optimization of Property Tax System,F812.42
  15. Our Country’s Insurance Industry’s Tax System: Status Quo Analysis and Reform Orientation,F812.42
  16. The Design and Conception of Estate and Gift Taxes in China,F812.42
  17. A Study on Tax Burden of China’s Enterprises,F812.42
  18. Study on Inheritance Tax System,F812.42
  19. On the Legal Issues of Individual Income Tax Rate,F812.42
  20. Influencing Factors of Listed Companies Leasing,F224
  21. Theoretical and empirical research on the design of the property tax rate,F812.42

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