李可染文化遗产的案例引出很多情与法的问题。目前,我国民法典还没有继承法的相关规定,而国外的艺术法主要涉及的是遗产税和税赋的减免、避让和分配问题。我国在遗产保护方面是否设立遗产税?这可能是一个更长远的价值考量。但是从文化保护方面而言,国家对遗产保护应当从公共利益的保护观念介入,使得文化遗产的保护打破简单的家族间的界限。 Li Keran cultural heritage case leads to a lot of love and law issues. At present, the civil code of our country has not inherited the relevant provisions of the law, while the foreign art law mainly relates to the inheritance tax and tax relief, avoidance and distribution issues. Does our country set up a heritage tax on heritage conservation? This may be a longer term consideration. However, in terms of cultural protection, the state should protect the heritage from the protection concept of the public interest, so that the protection of cultural heritage breaks the simple boundary between families.