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Several Opinions and Refutations Against the Levy of Inheritance Tax

Lifeng Yang

Abstract


The main reasons for opposing the levy of inheritance tax can be attributed to the belief that the cost of levying
inheritance tax is high, the supporting system for levying inheritance tax is not in place, the levying of inheritance tax is not
in line with the trend of international taxation reform, and the tax administration level of tax authorities cannot meet the
requirements for levying. This article analyzes these reasons and criticizes them. Now is not the time to discuss whether to
levy, but to demonstrate how to speed up the legislative process of inheritance tax and how to link up relevant systems as
soon as possible.

Keywords


Inheritance Tax; Tax Reform; Criticism

Full Text:

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References


[1] Gan X. Thinking and enlightenment on the new taxation policy of the Obama administration in the United States. Tax

Research 2010; (5).

[2] Guo Y, Yang H. The dilemma and breakthrough of my country’s inheritance tax collection from the cultural perspective.

Financial Research 2011; (11).

[3] Lin J. Looking at the levy of inheritance tax in my country from the “empty window period” of US inheritance tax.

Foreign Taxation 2011; (3).




DOI: http://dx.doi.org/10.18686/ahe.v5i6.3726

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