遗产税相关法律问题论析

To Explore Inheritance Tax Related Legal Issues

文章认为如今我国已经具备了开征遗产税的政治经济文化条件,制定遗产税法更成为迫切需要解决的问题。因此笔者将通过三个方面对遗产税进行论述:第一部分论述遗产税的基本理论;第二部分论述遗产税制定的可能性和必要性;第三部分论述实行遗产税的困境以及相关对策。

This article thinks that China has had the political economic and cultural conditions of estate tax is imposed,estate tax law become an urgent need to solve the problem.So the author will of inheritance tax is discussed through three aspects：the first part deals with the basic theory of tax;The second part discusses the tax for the possibility and necessity;The third part discusses the plight of the inheritance tax,and related countermeasures.