Construction and Operation of the Inheritance Tax System in the Republic of China
During the period of the Republic of China,the estate tax system was finally put into practice during the Anti-Japa-nese War after discussion and promotion by all parties.However,as an exotic product from the Western world,the inheritance tax system has great discord with the reality of Chinese society.Due to the omission of household registration and property registration,as well as the tax evasion of the powerful class,a large number of tax sources are separated from the collection and management.In this situation,the inheritance tax system has not only failed to play a role in regulating the rich and poor,but also failed to bring sig-nificant financial revenue,which has become a major regret in the process of China's financial modernization.This historical fact shows that the tax system reform must be based on the basic national conditions,and can play a positive role only when the support-ing conditions are available.
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