摘要
随着经济体制改革的深入,我国公民的财产状况日益复杂,遗产范围、赠与范围逐渐扩大,财产价值日益增强。综观我国遗产继承和财产赠与的现状,结合国内外许多国家的成功经验,在我国有必要也有可能征收遗产税和赠与税,这将是我国继承法制改革的内容之一,也是完善我国社会主义法制建设的要求。
With the deepgoing econamic structure reform, the property situation of Chinese citizens is getting more and more complex. The legacy and donative scope is entarged gradually. Property value is strengthened day by day. If we take a broad view of the present situation about our legacy inheritance and property donation and combine the successful experience at home and abroad, It is necessary to impose the legacy and donative tax. It will be one of the contents about the reform of heritable law and perfect the need of our socialist legal construction.
