【摘要】 遗产税是当今世界各国普遍征收的一个税种 ,我国目前已基本具备了征收遗产税的必备条件 ,但仍然存在许多亟待解决的问题。文章拟借鉴外国相关的税收经验 ,结合我国立法面临的现实问题 ,构建出一套适合我国国情的遗产税税收制度。更多还原

【Abstract】 China has already had basic conditions for the collection of inheritance tax which is common in many countries although many problems need to be solved. The thesis introduces the foreign experiences and suggests a feasible system of tax collection according to present problems.更多还原