Inheritance Tax for the Improvement of Chinese Property Tax System

DOI

10.2991/assehr.k.211209.477How to use a DOI?

Keywords

property tax; inheritance tax; system; improvement; institution

Abstract

The current property tax system in China leaves much to be desired, so its role of revenue and taxation regulation is limited. Since inheritance tax is an important guarantee for an improved property tax system, its collection can expand the scope of taxation and enhance its function of regulation. Now China has economical, legal, historical and ideological conditions for starting to collect inheritance tax, nevertheless, property assessment and other systems need to be improved. To build an inheritance tax system, the tax threshold, tax exemption amount, anti-evasion measure, tax rate design and others need to be considered in building inheritance tax system.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Xiaoyan Hou
PY  - 2021
DA  - 2021/12/15
TI  - Inheritance Tax for the Improvement of Chinese Property Tax System
BT  - Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)
PB  - Atlantis Press
SP  - 2940
EP  - 2944
SN  - 2352-5428
UR  - https://doi.org/10.2991/assehr.k.211209.477
DO  - 10.2991/assehr.k.211209.477
ID  - Hou2021
ER  -