一、遗产税的税法思想渊源1.德国历史学派瓦格纳提出了著名的“四端九项”税收原则,他基于其中的国民经济原则下的税源选择原则认为,遗产税税款如果用于公私经济投资,或劳动保险、教育等方面,用于增加低级劳动人民能力的场合,则损于一方而得益于另一方,国民财产不会因此受损,而且征收遗产税还是实现财富公正分配的重要手段。 First, the inheritance tax tax law origins 1. German historian Wagner proposed the famous “four-nine” tax principle, which he based on the principles of the national economy under the tax source selection principle that the inheritance tax if used in Public-private economic investment, or labor insurance, education, etc., for the occasion of increasing the ability of low-level working people, one party will benefit from the other, the national property will not be damaged, and the inheritance tax or the fair distribution of wealth The important means.