我国遗产税立法研究

On the Legislation of Legacy Tax in China

我国的社会经济发展已经为遗产税的重新设置提供了可能性与必要性. 建立适合我国国情的遗产税制度并研究遗产税制度设置的配套措施,具有积极的现实意义.

The social and economic development of our country makes it essential and possible to rebuild inheritance tax. Building inheritance tax system suited to China and studying its related measures are very important for China抯 tax practice.