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On the Legislation of China’s Inheritance Taxation

Author: ChenXuanZuo
Tutor: LiGuangYu
School: Jilin University of Finance and Economics
Course: Economic Law
Keywords: Inheritance Taxation Wealth Gap Tax Mode Income Distribution
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 232
Quote: 1
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Abstract


Inheritance tax is levied on the basis of property left when the decedent was dead. Since the reform and opening up, with the steady growth of China’s Economy, a substantial has been increased in personal income as well as personal wealth growth. At the same time, the Gini index has been rising as well as the wealth gap . In the meanwhile ,Growing polarization intensified ,and the structure of income distribution has become Unreasonable. Inheritance tax plays a role as "Robin Hood". On one hand, Inheritance tax can reduce the gap between rich and poor, and promote the rational flow of capital. It is conducive to further economic development. On the other hand, Excessive cost of inheritance tax, tax effect is not obvious, complicated procedures and harsh demanding requirements to the tax authorities and all relevant departments, all these factors make the inheritance tax has been in this particular cusp. In recent years, the necessity of leving inheritance tax and how to structure the estate tax issue has been debated dramatically. This article is based on the background to our country should levy inheritance tax legislation as a starting point around the circles on both positive and negative views of estate-depth research.This text is divided into three parts total. The first part introduces the theoretical basis of our estate duty. Through comparison between support and oppose of levy inheritance tax in China, the author conclude that China should start levying estate duty and then further elaborate its practical significance. In the second part in orcder to make a reasonable inheritance tax which is fit for the specific situation of China, the author design China’s inheritance tax from the following five aspects which are the model, the taxpayer, taxed target, deduction and tax rate. In the third part the author pointed out the plight of Inheritance Tax including the following four aspects that are absence of law, civil resistance against the introduction of estate duty, civic monitoring of adverse personal property and being lack of organization of personal property assess. In response to these four aspects, the article suggests some countermeasures and points out that China should gradually levies inheritance tax.

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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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