关于我国开征遗产税的研究

Study of Inheritance Tax in China

论述了我国开征遗产税的必要性,分析了开征遗产税的可行性,提出借鉴国外遗产税开征的经验,构建合理的遗产税税制,同时展开相关配套机制改革,以适应经济社会发展的需要。

The levy of inheritance tax is necessary and feasible in China,but in order to meet the requirements of China＇s economic and social development,we must draw on the foreign experience of levying inheritance tax,establish a reasonable inheritance tax system,and reform the necessary mechanisms.