我国某沿海开放城市,曾经发生 过这样一起不同寻常的涉外 遗产纠纷:日本侵华战争期间的一位日本企业主,临终前将其在该城市拥有的不动产契据留给了后人。中日邦交正常化以后,遗产继承人要求归还其父的财产。按照国际惯例,当遗产继承人取得遗产时,应当交纳遗产税,但由于我国尚未开征此税,只好眼睁睁地看着该笔本归我国的巨额税款流出国门。对此,人们以政治的、经济的、伦理的、道德的目光审视着,既感到新奇,又感动纳闷…… 遗产税是一个古老的税种,在人们或是或非的议论声中,已走过从前,走遍了世界各地。 An unusual coastal dispute over property in an open coastal city of China has occurred: a Japanese entrepreneur during the Japanese invasion of China left his deeds of immovable property in the city before his death. After the normalization of diplomatic relations between China and Japan, the heir to the estate demanded the return of his father’s property. According to international practice, inheritance tax should be paid when inheritance is acquired. However, since this tax has not been levied in our country, we have no choice but to watch as the huge amount of tax goes to our country. In this regard, people look at the political, economic, ethical and moral gaze as both novel and moving. Inheritance tax is an old type of tax that has already gone away in the context of people’s opinions Over the past, traveled all over the world.