遗产税早在许多国家已征收多年,而近几年,我国对于遗产税的征收问题成为了大众广泛讨论的话题。本文将结合近来社会各界对遗产税征收的讨论,对遗产税开征的困难、效应以及遗产税制的设计等方面进行详细的分析。 As early as many countries, the inheritance tax has been levied for many years. In recent years, the question of the collection of inheritance tax in our country has become a topic widely discussed by the general public. This article will make a detailed analysis of recent discussions in the community about the expropriation of inheritance tax, the difficulties and effects of the inheritance tax and the design of the inheritance tax system.