遗产税是以财产所有人死亡时遗留的财产净值为课税对象征收的一种税，是财产税体系中的一个分支。根据“一税一法”的原则，开征遗产税前，应先制定遗产税法。在制定遗产税法时，应充分研究、合理设计遗产税法的课税要素，以达到筹集财政资金、平均社会财富、缓和社会矛盾、抑? Estate tax is a kind of tax levied on the object of taxation by the net worth of property left behind when the owner of the property dies, and is a branch of the property tax system. According to the principle of “one tax, one law”, before the collection of inheritance tax, the estate tax law should be formulated first. When formulating the inheritance tax law, we should fully study and rationally design the tax elements of the inheritance tax law so as to achieve the goal of raising financial funds, averaging social wealth, and easing social conflicts.