关于开征遗产税的若干思考

Thinking on the Estate Tax

随着经济的迅猛发展，我国个人收入水平不断提高，为遗产税的开征提供了客观条件，遗产税税制模式的选择和遗产税建立的原则应适应我国的具体国情。

With the sharp development of economy, the individual income level in China is rising, which provides some subject conditions on the estate tax. But the choice of the pattem of the estate tax and the principle of the estate tax should follow our national conditions.