遗产税是以财产所有者死亡后遗留的财产为课税对象征收的一种税。目前 ,世界上已有 10 0多个国家和地区开征了遗产税 ,尤其是大多数经济发达国家都开征了不同形式的遗产税。旧中国于1940年第一次开征了遗产税 ,并于 1946年制定了第一部遗产税法。建国初期 ,政务院通过的《全国 Estate tax is a tax levied on property left over from the death of the owner of the property. At present, there are more than 100 countries and regions in the world that have imposed the inheritance tax. In particular, most economically developed countries have introduced different forms of inheritance tax. Old China first introduced the estate tax in 1940, and in 1946 formulated the first estate tax law. In the early days of the founding of New China, the “Statewide”