Abstract:

Abstract： The significance and value for establishing a reporting system for family property are not only embodied in constitutional, administrative, criminal and civil laws, but also embodied in tax and social security laws. By doing so, we can, in a more clear way, define the property right, strengthen the civic consciousness of private rights, especially the consciousness of the property right, and set up the legal concept that is consistent with the market economy and with the harmonious society. At the same time, it is an important basis for each citizen and each family, not only in paying property taxes such as personal income, estate and bestowal, but also in access to social welfare and security. Therefore, it is also vital for promoting social equity and justice, and for protecting basic human rights of citizens. To establish and improve China' s reporting system for family property is a large, hierarchical engineering. In a recent time, the "Family Assets Reporting Act for Civil Servants" should be developed and implemented. And once the time is ripe, the "Basic Law for Tax" should be developed so as to regulate the behavior of citizens other than civil servants in reporting family property. In the process of implementation, it is permitted that provinces, autonomous regions and municipalities enact local laws or government regulations so that they can implement management respectively according different specific situations. After setting up basically a nationwide reporting system for family property, we should, in time, develop and implement the "Heritage and Gift Tax" and "Social Security and Welfare Law", and amend the "Personal Income Tax Law". All this may be the basic path of establishing and improving China' s reporting system for family property declaration system.

Key words: Key words： family property; reporting system for family property; social security; tax