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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
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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 .

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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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