遗产税的税制设计及环境分析

Designation of Inheritance Taxation System and Analysis on Its Circumstances

在目前世界上有 10 0多个国家已开征遗产税的环境下 ,经过 2 0年改革开放的我国是否已具备了恢复开征遗产税的环境。有哪些必要性 ?应该设置一套什么样的税制 ,这些都是值得我们深思的问题。

Now Inheritance tax has been levied in more the 100 countries in the world. Whether are conditions matured for China to start levying inheritance tax after 20 year opening up? What is the necessity?And how is the taxation system designed?All these questions should be considered.