国外遗产税制概况遗产税是针对财产所有人去世以后遗留下来的财产而征收的一种税，迄今世界上已有100多个国家和地区征收遗产税。世界大多数国家之所以普遍征收遗产税，是因为它可起到避免财富过度集中、抑制社会浪费、平衡纳税人心理等作用。西方发达国家开征遗产税的时间较早 Overview of foreign inheritance tax Inheritance tax is a kind of tax levied on the property left over from the property owner’s death. So far, more than 100 countries and regions have inherited the inheritance tax. The reason why most countries in the world generally inherit estate tax is because it can prevent over-concentration of wealth, inhibit social waste, and balance taxpayer mentality. Western developed countries levy legacy tax earlier