开征遗产税和赠与税的必要性探讨（Discussion on the necessity of levying inheritance tax and gift tax）

1、开征遗产税和赠与税的必要性探讨（Discussion on the necessity of levying inheritance tax and gift tax）Discussion on the necessity of levying inheritance tax and gift tax(1) levying inheritance tax and gift tax is conducive to regulating the redistribution of social wealth. Give priority to efficiency and give conside

2、ration to both sidesThe concept of fair market economy and fair view has been recognized by most people. On the one hand, the State encourages individual economy and private ownershipBattalion economy develops adequately, protect property of citizen property and inheritance, on the other hand advoca

3、te to take measure,To prevent polarization between the rich and the poor, so as to achieve the goal of common prosperity of the members of the community, the introduction of inheritance tax gift tax isOne of the measures to achieve this goal.(two) levying inheritance tax and gift tax is helpful to i

4、ncrease national revenue and make rational use of tax resources.Tax revenue is an important source of national revenue. At present, Chinas tax revenue accounts for the GDP ratioLow weight. 2000 was 14%, lower than the level of developed countries and the average developing country. From thisAt prese

5、nt, the tax cut is not very large. Keeping taxes in line with economic growth, or slightly higherUnder the premise of the speed of economic development, the tax policy should be adjusted according to the needs of economic developmentMore appropriate. By levying inheritance tax and gift tax, the stat

6、e can increase its revenue and make full and rational use of tax revenueResources。 From the situation of countries and regions in the world, in the tax revenue, the proportion of estate tax is very large.Such as Japans heritage tax accounted for 3.5% of tax revenue, the United States accounted for 1

7、.1%, France accounted for 3%, accounting for Taiwan, China1.6%, Singapore accounts for 0.4%. Therefore, inheritance tax is an indispensable resource in national tax revenue.(three) levying inheritance tax is beneficial to safeguard national interests and sovereignty integrity. The power to levy tax

8、is the state ownerOne of the important contents of the right. In accordance with the provisions of the relevant international treaties, the collection of estate tax shall be subject to territorialityThe principle of taxation is the taxation of the country in which the property is located. Since most

9、 countries in the world levy inheritance tax, so,When a Chinese citizen inherits a foreign country, he shall pay the estate tax in accordance with the law of the country in which he is located. China openHeritage tax, foreign citizens in our heritage, then do not have to pay taxes, which undermines

10、our national interests,It does not conform to the principle of equality and mutual benefit in international exchange. Levy taxes, can avoid this happens.(four) levying inheritance tax and gift tax is beneficial to perfect our tax system structure and realize national macro-control workCan promote th

11、e development of social public welfare undertakings. In many countries in the world the tax structure, tax gift tax is the tax system.An important category of taxes. Through the collection of taxes, to achieve the national macro-control function, so as to promote public welfareDevelopment。 In partic

12、ular, Chinas public welfare funds shortage, by adjusting the tax, can broaden the sources of funds.Inheritance tax is one of the important reasons for the prosperity of American social philanthropy. Federal regulations,Free donations to hospitals, schools, galleries, research institutes, churches an

13、d other institutions can be found in the estate taxDeduct. Therefore, the American tycoons have donated money to charity, or in his own nameThe foundation has become one of the important ways for the rich to cut taxes and become famous. In this regard, weOf the worlds richest man, Bill? Gates donate

14、d charitable institutions heavily behavior suddenly let go. In Japan, because of its legacyThe tax burden is the heaviest, up to 70% of the taxable property (75% of the highest tax rate before 1988), so there isAfter the three generation, there is no inheritance. Kakuei Tanaka, the daughter of forme

15、r Japanese Prime Minister Makiko Tanaka, has inherited itFather Sidi can not afford to pay high taxes, had to renounce inheritance, the private sale to social welfare institutions, i.e.As social welfare property, hand over to the society. From the above examples of inheritance tax in the United Stat

16、es and Japan, heritage tax is indeedThe most important and indispensable law regulating the redistribution of wealth in society is the adjustment of personal assetsEffective means. More importantly, it can promote the development of social public welfare.Two, the introduction of inheritance tax gift

17、 tax based on the theoryInheritance tax is an ancient tax. According to historical records, it began early in Egypt and ancient RomeThe estate tax, its main function is to levy taxes and pensions as soldiers. Modern estate taxThe system began with the inheritance tax levied in Holland in 1598. Since

18、 then, European countries have successively established an inheritance system. presentIn most countries in the world, inheritance tax is levied, especially in the western developed countriesTax and the gift tax associated with it. Such as Britain, the United States, Japan, France, Germany, Italy and

19、 other countries, as well as Chinas Hongkong,Taiwan district has inheritance tax gift tax system.Why should we levy inheritance tax and gift tax? Western scholars have put forward the theoretical basis of various taxation,There are several main points of view:(1) the State Co - inherits said. This v

20、iew suggests that citizens are able to accumulate large amounts of private propertyProduction,It is the result of state protection and preferential policies. Therefore, after the death of citizens, the state has the right to pass the levyAcquire property through inheritance tax and gift tax.(two) gr

21、ant thornton. It should be said that the inheritance tax gift tax is designed to rationally adjust social wealthThe distribution and occupation of wealth, the prevention of excessive concentration of wealth in the hands of a few people, extreme polarization.(three) ability theory. It should be said

22、that the inheritance of the heir has increased the ability to pay taxes, naturallyTax shall be taxed and different progressive taxes shall be levied on the basis of the amount of the succession.(four) tracing taxation theory. It should be said that there is a tax evasion before life, so it should be

23、 used after its deathThe estate tax is used to recover the taxes due.(five) exchange theory. It should be argued that the state has provided the heir with the probate of the will, so it should be handed over for this purposeReceive a certain amount of compensation.(six) confiscation of property with

24、out a will. It should be said that the heir is heir by the will of the appointed heirHeritage, thats allowed. But the inheritance exceeds a certain limit, and in order to encourage its successors, independence is the essence of struggleGod, the country should levy the inheritance tax. At the same ti

25、me, if the succession is not made before the human life, then the country according to law tax is the mostAs reasonable.From the above point of view, although there is some truth, but not quite over. By comparison, the country will follow togetherCheng said, Grant Thornton, said more comprehensive a

26、bility to reveal the essence of inheritance tax and its social significance.Three, the concept and characteristics of gift tax of inheritance taxAs for the concept of the gift tax of inheritance tax, there is no uniform definition, and experts and scholars have carried out a theoretical investigatio

27、nPlease. Such as inheritance tax refers to the death of the decedent after the inheritance of the collection, to obtain the heritageA tax imposed on taxpayers. Inheritance tax means the death of the decedent after the death of the decedentTaxable property tax in accordance with the law. Gift tax ref

28、ers to the natural person who gives his property to someone else,According to the law of the donated property should be tax. I agree with the definition of the legacy tax. Because the strict meaningNot all the deceaseds property is taxed. Taking a broad view of the inheritance tax system in foreign

29、countries and China, TaiwanThe provisions of the tax-free estate and the property not included in the estate. As mentioned earlier, donations are made to public welfare and the state,The property of a public welfare legal person shall not be included in the property. The state passes inheritance tax

30、 to encourage people to donate their heritage to the societyProperty refers to the property under the law, the following parts and the heirs enjoy property tax exempt from inheritance. America and japan,France and China, Taiwan have regulations.As for the definition of gift tax, I think the gift pro

31、perty of a given period should be regarded as the object of taxation.The property donated under any circumstances or circumstances shall not be regarded as the object of Taxation so as to avoid excessive taxation and taxationUnreasonable。 Therefore, gift tax refers to the natural person in a given p

32、eriod of time to his property to others, according to the lawThe gift property tax. This particular period shall not include a gift in the short term prior to the death of the donor.For example, the law of the Taiwan on the inheritance and donation of our country stipulates that the decedent shall b

33、e the successor within three years prior to the beginning of the successionThe gift given by the spouse and his spouse shall be regarded as an inheritance in accordance with the law, and shall not be taxed as gift property. In this regard, Chinas legislationCan draw lessons from.Why do countries lev

34、y gift tax? The reason is mainly to prevent the decedent from giving money before his deathRun away from inheritance tax. Therefore, gift tax is a supplementary tax on inheritance tax. Because gift tax is for preventionA tax that prevents the party from circumventing the law, so the tax rate is heav

35、ier than the estate tax and the two tax in most countriesPrescribed by the same law. The United States began levying inheritance taxes in 1916, but later found that people fledTax, one after another, the property to the heir. To this end, the United States Congress adopted a gift tax in 1924Laws. Th

36、e United States in 1976 the implementation of tax reform, the tax be made one called inheritance tax. JapanThe succession tax law of 1950 included inheritance tax and gift tax. In my opinion, our country is levying a legacyTax is levied in a law when the duty is levied, which is the same as that of

37、his country.The gift tax of inheritance tax has the following characteristics:(a) the inheritance tax is a direct tax. In accordance with the tax burden can be passed, will be divided into direct taxes and taxTax collection. Refers to the direct tax burden borne by the taxpayer directly but not to o

38、ther people on the tax. WhereasIndirect tax. The subject of the estate tax is the owner of the estate, which is taxed according to the amount of the estate. Gift taxBy the donee made by tax. Japan stipulates that the tax liability of gift tax is the donee. andChinas Taiwan stipulates that taxpayers

39、are donors, but the law also stipulates that under specific circumstances, such as the donor lineTrace unknown,Where the donor or the donor fails to pay the prescribed time limit and has no property in the territory to carry out, the donee shall receive the giftArtificial taxpayer.(two) the gift tax of estate tax is a kind of property tax. Property tax refers to property owned or acquired by the taxpayerThe amount of tax levied on the object of taxation. The object has this characteristic.(th