On the Coordination between Estate Tax and Gift Tax

With the development of economy in our country,the individual income will be rising constantly and the gap among the individual income will be more and more obvious.It is necessary to levy estate tax in our country.In the meanwhile,gift tax which acts as supplementary tax should be levied at approriate time.Estate tax and gift tax should be corordinated according to the principles of tax system plan,the model of the tax system,the levying system and the tax rate plan.