On September 28th, 20 13, the news that the levy of inheritance tax was written into the draft document of the Third Plenary Session of the 18th CPC Central Committee triggered a wide discussion. The topic was "Do you agree to levy inheritance tax?" Has been discussed. 2065 438+03. 9. 28 Professor Xue Gang, director of the Department of Taxation of Zhongnan University of Economics and Law, pointed out that it is necessary to levy inheritance tax, which is conducive to the realization of social equity; From the aspect of improving the tax system, up to 20 13, more than 100 countries have levied inheritance tax, which can adjust the income distribution and improve the tax system.

Wang Dexiang, a professor of Finance and Taxation Department of School of Economics and Management of Wuhan University, said: levying inheritance tax is the need to improve the tax system, prevent tax evasion and make up for the lack of tax system. By collecting inheritance tax, on the one hand, taxpayers are encouraged to make more contributions to society by using the regulatory function of tax; On the other hand, levying inheritance tax on taxpayers can prevent the inheritance from being transferred and evaded before death, which is an effective supplement to property tax and individual ownership tax.

Professor Wang Dexiang pointed out that by 20 13, China has not yet implemented a unified personal property registration system, and it is difficult for tax authorities to accurately grasp the data such as the number of real estate, stocks and motor vehicles owned by taxpayers. This has great resistance to levying inheritance tax. The core elements such as the threshold of inheritance tax and tax rate level need to be flexibly planned according to the actual differences in different regions. The collection of inheritance tax needs to set up a special institution to avoid repeated collection. Xiao Jie, director of State Taxation Administration of The People's Republic of China, China, said that all factors should be considered comprehensively in determining the personal income tax exemption, because taxation not only has the function of raising fiscal revenue, but also has the function of adjusting income distribution. When studying and formulating any tax policy, we should comprehensively consider various factors that may affect it and weigh the advantages and disadvantages before making a decision.

Regarding the inheritance tax, he thinks that the most important thing is to solve three problems. First, a unified understanding, the whole society should form a * * * understanding of levying inheritance tax. Second, on the basis of investigation and listening to opinions, there should be a scientific scheme design. The inheritance tax has been put forward for a short time, and there is no "timetable" at present. The third is to solve the problems that may be encountered in tax collection and management. Inheritance tax is one of the most difficult taxes in the world. To tax inheritance, we must first know how much inheritance an individual has, where the inheritance is, whether it belongs to taxable inheritance and so on.

Xiao Jie also said that relevant departments are working out plans to expand regional and industrial pilot projects according to the reform and deployment arrangements. The specific implementation time may be in the second half of the year.