１ 课税范围和计税依据的选择。遗产税的课税范围包括我国境内常住的中国公民 ,死亡时遗留在境内外的全部财产 ,非常住中国公民和非中国公民死亡时遗留在境内的财产。这里所指的财产应该包括动产、不动产以及其他一切具有财产价值的权利。财产的价值应该以法定资产评估机构评估 1 the scope of taxation and tax basis choice. Taxes on inheritance tax include Chinese citizens who are resident in China, all property left behind both at home and abroad upon death, property left over from the death of non-resident Chinese citizens and non-Chinese citizens. The property referred to here should include movable and immovable property and all other rights of property value. The value of the property should be assessed by a statutory asset appraisal agency