遗产税法的概念和调整对象我主张尽快制定遗产税法，开征遗产税。所谓遗产税是指财产所有人死亡时，就其所遗留遗产税是世界上几乎所有发达国家普遍开征的一种税，而我国迄今为止未开征O早几本新中风成方言时．1950年政务院发布的《全国税收实施要则）中就确定要开征遗产税，19 The concept of inheritance tax law and the object of adjustment I advocate the development of estate tax as soon as possible, the introduction of estate tax. The so-called inheritance tax refers to the death of the owner of the property, leaving a legacy of inheritance tax is a common tax in almost all developed countries in the world, and our country has so far not been introduced O early several new strikes into dialects. In 1950, the State Council released the “National Tax Implementation Guidelines” to determine the introduction of inheritance tax, 19