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- W2369083752 abstract "There is no inheritance tax in China at present.In recent years,the call for levying inheritance tax in the academic circles and the practical realm are increasing.With the increase in public wealth and the gap between the rich and the poor,it forecasts that China will introduce inheritance tax.The individuals are featured by a disposition of seeking profits and avoiding losses;as soon as inheritance tax is levied,people will avoid paying or underpaying inheritance tax through a variety of ways.The trust has a special structure of property rights,and has natural function and advantage in terms of tax avoidance,so it may be more common to avoid inheritance tax by creating a trust.For this avoidance behavior,it is not proper to simply give a negative evaluation.Taking comprehensive account of factors such as inherent characteristics of the trust,the operability of the recognition of illegality by illegal purposes,foreign mainstream stance,underdeveloped reality of our civil trust,and the essential difference between tax avoidance and tax evasion,we should treat tolerantly the behavior of tax avoidance through the establishment of trust." @default.
- W2369083752 created "2016-06-24" @default.
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- W2369083752 date "2013-01-01" @default.
- W2369083752 modified "2023-09-24" @default.
- W2369083752 title "Trust Behavior of the Avoidance of Inheritance Tax:Negating or Tolerating——Writing Before Future Levy of Inheritance Tax" @default.
- W2369083752 hasPublicationYear "2013" @default.
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