市场经济要求财产在价值规律的自发作用下投入社会生产过程,遗产与赠与税则通过将遗产社会化而促使财产在更大程度上能自由转让与转换,并能大力加强公民的税收意识。本文就我国新形势下,开征遗产与赠与税的经济与法律基础作一深入研究,构造其立法框架,并对现存有关法律改建提出建 Market economy demands that property should be put into social production process under the spontaneous effect of the law of value. Estate and gift tax can make property transfer and conversion freely to a greater extent through the socialization of the estate, and can greatly enhance citizens’ tax awareness. This article makes an in-depth study on the economic and legal basis for imposing inheritance and gift tax under the new situation of our country, constructs its legislative framework and proposes to reconstruct the existing laws