遗产税的国际比较与借鉴

Experience to Be Drawn from Inheritance Taxation Systems Abroad

从我国目前的情况看，开征遗产税的条件已日渐成熟，尽快开征遗产税不仅有充分的理论依据，更具有极大的现实意义。遗产税是世界上大多数国家普遍开征的税种，各国的遗产税实践提供了许多经验教训，为了我国遗产税的顺利开征，应对国外的遗产税制度进行比较分析，借鉴其成功经验，结合我国国情，建立我国的遗产税制度。

It is now practical and feasible for China to set up an inheritance taxation system. Levying succes- sion duties is an international proactice. This paper gives a contrastive analysis of the inheritance taxtion systems in other countries and further discusses the experience we can draw on from other countries.