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）

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1、开征遗产税和赠与税的必要性探讨（Discussiononthenecessityoflevyinginheritancetaxandgifttax）Discussiononthenecessityoflevyinginheritancetaxandgifttax(1)levyinginheritancetaxandgifttaxisconducivetoregulatingtheredistributionofsocialwealth.Giveprioritytoefficiencyandgiveconsider

2、ationtobothsidesTheconceptoffairmarketeconomyandfairviewhasbeenrecognizedbymostpeople.Ontheonehand,theStateencouragesindividualeconomyandprivateownershipBattalioneconomydevelopsadequately,protectpropertyofcitizenpropertyandinheritance,ontheotherhandadvocateto

3、takemeasure,Topreventpolarizationbetweentherichandthepoor,soastoachievethegoalofcommonprosperityofthemembersofthecommunity,theintroductionofinheritancetaxgifttaxisOneofthemeasurestoachievethisgoal.(two)levyinginheritancetaxandgifttaxishelpfultoincreasenationa

4、lrevenueandmakerationaluseoftaxresources.Taxrevenueisanimportantsourceofnationalrevenue.Atpresent,China'staxrevenueaccountsfortheGDPratioLowweight.2000was14%,lowerthanthelevelofdevelopedcountriesandtheaveragedevelopingcountry.FromthisAtpresent,thetaxcutisnotv

5、erylarge.Keepingtaxesinlinewitheconomicgrowth,orslightlyhigherUnderthepremiseofthespeedofeconomicdevelopment,thetaxpolicyshouldbeadjustedaccordingtotheneedsofeconomicdevelopmentMoreappropriate.Bylevyinginheritancetaxandgifttax,thestatecanincreaseitsrevenueand

6、makefullandrationaluseoftaxrevenueResources。Fromthesituationofcountriesandregionsintheworld,inthetaxrevenue,theproportionofestatetaxisverylarge.SuchasJapan'sheritagetaxaccountedfor3.5%oftaxrevenue,theUnitedStatesaccountedfor1.1%,Franceaccountedfor3%,accountin

7、gforTaiwan,China1.6%,Singaporeaccountsfor0.4%.Therefore,inheritancetaxisanindispensableresourceinnationaltaxrevenue.(three)levyinginheritancetaxisbeneficialtosafeguardnationalinterestsandsovereigntyintegrity.ThepowertolevytaxisthestateownerOneoftheimportantco

8、ntentsoftheright.Inaccordancewiththeprovisionsoftherelevantinternationaltreaties,thecollectionofestatetaxshallbesubjecttoterritorialityTheprincipleoftaxationisthetaxationofthecountryinwhi