目前,我国国情具备遗产税立法的可行性,各项基础立法为其提供了良好的立法环境,在遗产税的立法上,对遗产税的起征点实行浮动征税制,制定适合我国国情的遗产税起征点和税率,设立遗产税基点,充分考虑利于我国遗产税征收的同时,为我国遗产税的立法提供新的立法思路。 At present, our country’s national conditions have the feasibility of inheritance tax legislation, and the basic legislation provides a good legislative environment for it. In the legislation of inheritance tax, a floating taxation system is adopted for the threshold of inheritance tax and a tax system suitable for China’s national conditions Inheritance tax thresholds and tax rates, the establishment of the inheritance tax basis, giving full consideration to the collection of inheritance tax in our country at the same time, for the legislation of our country’s estate tax to provide a new legislative ideas.