美国遗产税制度运行及变迁对我国的启示

On the Operation and Evolution Process of the Estate and Gift Tax System in the US and Its Possible Enlightenment to China

本文简要梳理了美国遗产税制度的变迁过程,并总结了美国遗产税制度运行和变迁的特点,最后提出了完善我国税制建设的相关建议。

This paper gives a brief review of the process of the American estate and gift tax systems and summarizes its characteristics. On this basis, the paper gives some proposals to improve the tax system in China.