根据1981年修正公布的《遗产及赠导税法》,台湾地区对遗产税及赠与税分别立章，规定遗产税系对死亡时遗均财产者课征，赠与税系对无偿赠与他人财产超过一定限额者课征。台湾地区的遗产税，采取总遗产税制，其课税对象为遗留财产，包据不动产（土地、房屋、矿藏等）、动产（现金 According to the Heritage and Donating Tax Law promulgated in 1981, Taiwan separately inscribes the inheritance tax and gift tax. It stipulates that inheritance tax should be levied on those who left the property at the time of death, Limit the class levy. Taiwan’s estate tax, the total inheritance tax system, the tax object of legacy, including real estate (land, houses, mines, etc.), movable property (cash