Abstract:Inheritance tax in China was first implemented during the Republic of China era. At that time, the Nanjing government proposed imposing an inheritance tax and enacted related ordinances, but it was not implemented.
However, after the Anti-Japanese War broke out on July 1, 1940 and the national finances were in crisis, inheritance tax was officially imposed.
However, inheritance tax was proposed several times as one of the taxes imposed after the founding of New China, but all of them were postpone… Show more
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