我们在建国之初，就把遗产税 列入税收体系之中，但由于种种原因，久久未能实现。近几年来，我们根据经济情况的发展变化，积极研究探讨开征遗产税的必要性和可能性。笔者认为现在开征是适时的、也是必要的。外国征收遗产税的简况 （一）国际上对遗产和赠与征税的形式，大体上 At the beginning of the founding of our nation, we included the estate tax in the tax system, but for various reasons, it failed for a long time to come. In recent years, we have actively studied and explored the necessity and possibility of imposing a legacy tax based on the changes in the economic situation. The author thinks it is timely and necessary to start the levy now. A Brief Introduction to the Collection of Inheritance Tax by Foreign Countries (1) The form of international taxation of inheritance and gift, generally