遗产税是以财产所有人死亡后遗留财产为课征对象的一种财产税。作为一个国际性税种,遗产税已在全世界100多个国家和地区征收。我国改革开放20多年来,随着国民经济的迅速发展以及收入分配形式的多元化,私人财产快速积累并已达到相当规模,征收遗产税的经济基础已初步具备,我国遗 Estate tax is a kind of property tax levied on the property left behind after the death of the owner of the property. As an international tax, estate tax has been collected in more than 100 countries and regions in the world. Since the reform and opening up of our country more than 20 years ago, with the rapid development of the national economy and the diversification of income distribution forms, the rapid accumulation of private property has reached a considerable scale. The economic foundation for the inheritance tax has been initially provided.