台湾地区遗产及赠与税简介□邢成我国台湾地区在遗产及赠与税的建立和征管方面有一些较为成功的经验，下面本文对此作一简单介绍。一、课征范围遗产及赠与税的课征范围，按照台湾地区修正后的《遗产及赠与税》规定：凡经常居住在台湾境内，死亡时遗有财产的人，就其在台湾... Brief Introduction to Legacy and Gift Tax in Taiwan □ Xing Cheng has some successful experiences in the establishment and collection of inheritance and gift tax in Taiwan of our country. The following is a brief introduction of this article. First, the scope of the levy Legacy and gift tax levy range, in accordance with Taiwan’s revised “legacy and gift tax” provides: Who often lives in Taiwan, the death of the property left behind, on its in Taiwan ...