遗产税是以财产所有人死亡时所遗留的财产为征税对象所征收的一种税。遗产税有着悠久的历史,早在古埃及、古罗马就有记载。近代遗产税,创始于1598年的荷兰,英国和法国先后于1694年和1703年也开征了遗产税。到目前为止,世界上已有100多个国家相继开征了此税。我国在20世纪40年代 Estate tax is a tax levied on property left over from the death of the owner of the property. Inheritance tax has a long history, as early as ancient Egypt, ancient Rome have recorded. Modern inheritance tax, founded in 1598 in Holland, Britain and France successively in 1694 and 1703 also introduced the estate tax. So far, more than 100 countries in the world have successively levied this tax. China in the 1940s