最早的遗产税征收行为可追溯到古埃及时期,虽然关于当时遗产税具体的法律无从考证,但就所掌握的资料来看,古埃及有遗产税是无疑的。最早的遗产税成文法律文件形成于古罗马近代最早的遗产税是荷兰人于1588年开征的但当时的制度极不规范,变化也较频繁,并无明确的标准。具有现代意义的遗产税制度是 The earliest inheritance tax can be traced back to the ancient Egyptian period. Although there is no research on the specific laws of the inheritance tax at that time, the inheritance tax in Ancient Egypt is undoubtedly based on the available information. The Earliest Heritage Tax Written legal documents formed in ancient Rome in the earliest inheritance tax was introduced in 1588 by the Dutch, but at that time the system was extremely irregular and changed more frequently with no clear standard. The modern system of inheritance tax is