各国遗产税之比较

Comparative Research in Varying Estate Taxes All Over the World

遗产税是一个古老的和世界各国普遍征收的税种,它分为:总遗产税制、分遗产税制和混合遗产税制三种。本文通过对美国、日本、香港等国家和地区的遗产税的比较和分析,提出我国征收遗产税的构想。

Estate Tax, which is an old tax and included in taxation system in most countries commonly, is categorized: tax imposed on possession of the deceased wholly, tax imposed on possession of the heirs got from their deceased and tax mixed above two. This article is aiming to do some comparative research in estate tax among variable counties and regions and outline the pending estate tax of China.