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China's future \

Author: SunLei
Tutor: MaXinYan
School: Jilin University
Course: Legal
Keywords: Estate Tax model Legislation designed
CLC: D922.22
Type: Master's thesis
Year: 2008
Downloads: 191
Quote: 1
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Abstract

In this paper, from the perspective of the analysis of the necessity and feasibility of levying tax in our country, put forward levy inheritance tax in our country in the future is constantly improving and economic development in our country tax system a kind of inevitable trend. And, to make up for the single tax is imposed tax loopholes, proposed our country should implement inheritance tax and gift tax parallel tax system. Inheritance tax in China should give attention to both equity and efficiency, convenience, stability and difference principle, choose suitable for China's national conditions of total inheritance tax system mode, the taxpayers, tax object, tax rate, tax incentives and tax management main provisions such as design should conform to the level of economic development and the present situation in China. Levy inheritance tax in our country is facing the difficult problem of citizens' personal property monitoring and heritage value evaluation system is not sound, through establishing and perfecting income to declare personal property, personal property registration system and personal property assessment system, including legacy can effectively solve the above problems.

China's future \

Abstract

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