关于我国遗产税法的设想□郝联峰朱剑锋遗产税是我国目前亟待开征的一个税种，各方面对此都很重视，本文旨在为研究遗产税提供一个框架或范式。本文采取模拟遗产税法的形式，是为了读者的方便，也是为了行文的简洁。遗产税税率是遗产税法中的核心问题，文中税率的拟定权衡... On the Assumption of the Inheritance Tax Law in China □ Lianlian Feng Zhu Jianfeng Estate tax is a tax which urgently needs to be levied in our country. All aspects attach great importance to it. This article aims to provide a framework or paradigm for studying inheritance tax. This article takes the form of simulated estate tax law is for the convenience of the reader, but also for the conciseness of the writing. Inheritance tax rate is the core issue in the law of inheritance tax, the text of the proposed tax balance ...