Inheritance Tax for the Improvement of Chinese Property Tax System
Xiaoyan Hou1, email@example.com
1School of Economic & Management, Minjiang University, Fuzhou, Fujian 350108, China
Available Online 15 December 2021.
- 10.2991/assehr.k.211209.477How to use a DOI?
- property tax; inheritance tax; system; improvement; institution
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.
- © 2021 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
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 -