17^th of December, 2016, the 12th Senior Conference of Fiscal Law of Southern China which was organized by the Guangdong studying agency of fiscal law, the Lawyers Guild of Guangdong ,the Law School of the SCUT as well as the Tax Officer Group of the Guangdong Lawyers Guild was held successfully in the Central Hotel of the Guangzhou Higher Education Mega Centre in the SCUT. Famous and distinguished scholars from the Lawyers Guild of Guangdong as well as Universities of home and abroad had attended the conference and had a heat discussion surrounding the topic of “Distribution of Residential Income and Law Making of Estate Tax”