近年来,时不时传出开征遗产税的消息,而近来传言更甚,据说,在即将召开的十八届三中全会中可能会有关于遗产税的议题。在政府财政收入趋紧,多方罗掘的情况下,遗产税落地恐怕是迟早的事情。遗产税在国外开征,至今大概也有四百年的历史了。在中国,它也不是一个新税种。民国时期,遗产税就经过长期酝酿并征收,有经验,有教训。如果我们要开征遗产税,民国时期遗产税的得失,是需要了解的。 In recent years, news of the introduction of inheritance tax has been reported from time to time, and recent rumors are even worse. It is said that there may be an issue concerning inheritance tax at the upcoming Third Plenary Session of the 18th CPC Central Committee. With the government’s fiscal revenue tightening and multi-party financing, estate tax may come sooner or later. Inheritance tax levied abroad, so far there are probably four hundred years of history. In China, it is not a new tax. During the period of the Republic of China, the inheritance tax was brewed and collected for a long time, with experience and lessons. If we want to impose the inheritance tax, the gains and losses of the inheritance tax during the Republic of China need to be understood.