我国开征遗产税的若干问题探讨

Probing into several problems on imposition of inheritance tax

遗产税的开征已被列入了我国的立法计划。本文在分析、论证我国开征遗产税的必要性和可行性的基础上,对我国遗产税税制模式的选择、构成要素的确定等问题进行了探讨。

The imposition of inheritance tax has been put on the list of our country's legislation.Based on the analysis and demon-stration of the necessity and feasibility of impositionthis article has probed into several problems such as the choice of the modes of the inheritance taxthe determination of important constructive elements.