遗产税是广泛开征的国际税种。作为财产税的一种,遗产税在社会经济生活中发挥着重要的社会功能和经济功能。世界上已经有一百多个国家开征了遗产税,但因为各种原因我国至今尚未开征。从我国现阶段的国情来看,我国开征遗产税具有必要性,同时,一定的法律基础和我国现阶段经济条件也使遗产税的立法具有可行性。 Estate tax is a widely international tax. As a kind of property tax, estate tax plays an important social and economic function in social and economic life. There are already over 100 countries in the world that have levied inheritance tax, but for various reasons, our country has not yet been levied. Judging from the national conditions at the present stage in our country, the introduction of inheritance tax in our country is necessary. At the same time, certain legal bases and the current economic conditions in our country also make the legislation of estate tax feasible.