我国遗产税立法若干问题的研究.doc

ABSTRACTEstatetaxissuchkindoftaxasisimposedontheheritageleftbehindbythedeceasedafterhisdeath.Withthecontinuous,rapiddevelopmentofournationaleconomy,thetimelyimpositionofestatetaxhasbecomeahotspotinboththetheoreticalandthepracticalfields.Duetotheprincipleoftaxationlegitimacy,thelegislationisthepreconditionfortheimpositionofestatetax.ThispapermakesanapproachtothepresentlegislationoftheestatetaxinChina.Therearethreepartsinthispaper,includingthepreface,thetextandtheconclusion.Thetextisdividedintofourchapters.ChapterIintroducesthepreviewofestatetax.Firstly,itintroducesthehistoricaltrackofestatetaxanditspresentsituationinChina.Secondly,itstatesthetheoreticalfundamentalofestatetax.ChapterIIintroducesthebasiccontentsoftheestatetax.Firstly,itintroducessomelegislativemodesofestatetax.Secondly,itstatestherelationsbetweenestatetaxandgifttax.Andlastly,itreferstothebasiccontentsoftheestatetaxbyintroducingtheforeignsystemsofestatetax.ChapterIIIstatesthenecessityandfeasibilityofestatetaxinChina.Inthebeginning,thischapterhasadiscussiononthenecessitytotheimpositionofestatetax.Itispropitiousnotonlytobetterthedistributionofsocialwealth,reducethecontradictionofthegreatsocialdisparityandpromotethetaxsystemofChina,butalsotoimprovethesocialisticspiritualcivilizationofourcountry.Andthen,itprovesthefeasibilityofestatetaxinChina,withaconclusionthattherehavebeensuitableeconomicandpolicyconditionsfortheimpositionofestatetaxinChinasofar.ChapterIVmakesadesignforasystemofestatetaxinChina.Firstofall,itbringsforwardaproposalofadoptingageneralsystemofestatetax,amodewithoutgifttax.Inthenextplace,itmakescertainthebasiccontentsoftheestate-taxsystem,includingtheconfirmationofthetaxpayers,thescopeofheritage,thescaleofexemption,theitemstobereducedordeducted,taxrateandthelegislativeandimposingmanagement.Intheend,itraisesseveralsuggestionstotheestablishment,improvementandperfectionoftheconcernedlegislationandpropertysystems.KeyWords:EstateTax;GiftTax.目录前言···················································