遗产税是以财产所有者死亡后所遗留的财产为课征对象的一种财产税。随着我国改革开放的进一步深入和市场经济体制的逐步确立,遗产税的适时开征已成为理论与实践的紧迫课题。本文对当前我国开征遗产税的必要性和可行性进行了分析,并拟出了我国遗产税制的具体构想。 Estate tax is a property tax levied on the property left over from the death of the owner of the property. With the further deepening of China's reform and opening up and the gradual establishment of a market economy, the timely introduction of the inheritance tax has become an urgent topic in theory and practice. This article analyzes the necessity and feasibility of our country levying the inheritance tax at present, and has drawn up the specific conception of our country's estate tax system.