遗产税是对财产所有者死亡时 遗留的财产课征的税收，是财产课税体系中的重要税种。目前，世界上经济发达国家几乎无一例外地征收遗产税，也有相当一部分发展中国家开征此税。我国在建国初期曾有过遗产税草案，但由于种种原因，至会尚未开征。从我国目前的实际情况和遗产税本身 Estate tax is a tax levied on the property left behind by the property owner’s death and is an important tax in the property tax system. At present, the world’s economically developed countries almost invariably levy inheritance tax, but also a considerable number of developing countries levy this tax. In the early days of the founding of our nation, there was a draft estate tax, but due to various reasons, it will not be imposed yet. From the current actual situation in our country and the estate tax itself