当前,遗产税制度在全球招致了种种批评,不少学者纷纷质疑现行遗产税的实效,部分极端的人甚至主张干脆废除此税。据了解,亚太区内的印度、马来西亚、新西兰及澳大利亚已在近20年里先后取消了遗产税;在欧洲,意大利及瑞典也已相继停征;在美国,现任总统布什提出的减税政策中也包括 At present, the inheritance tax system has caused various criticisms around the world. Many scholars have questioned the effectiveness of the current estate tax. Some even extremists even advocated simply abolishing the tax. It is learned that India, Malaysia, New Zealand and Australia in the Asia-Pacific region have successively canceled the inheritance tax in the past 20 years. In Europe, Italy and Sweden have also ceased their business operations. In the United States, the current tax cut proposed by President Bush also include