Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)

Inheritance Tax for the Improvement of Chinese Property Tax System

Authors
Xiaoyan Hou1, 281110875@qq.com
1School of Economic & Management, Minjiang University, Fuzhou, Fujian 350108, China
Corresponding Author
Xiaoyan Hou281110875@qq.com
Available Online 15 December 2021.
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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Volume Title
Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
15 December 2021
ISBN
978-94-6239-483-4
ISSN
2352-5428
DOI
10.2991/assehr.k.211209.477How to use a DOI?
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.

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  -