避税是指纳税人利用税法上的疏漏或税法规定的优惠政策,作出财务安排或税收筹划,在不违反税法规定的前提下达到规避和减轻税负的目的。笔者拟从反避税的角度对遗产税作以下探讨。一、遗产税税制部分内容的设计1.我国应实行分税制。世界上目前遗产税有三种方法:总遗产税制、分遗 Tax avoidance refers to taxpayers using the omission of the tax law or preferential tax policies to make financial arrangements or tax planning, to avoid and reduce the tax burden without violating the provisions of tax law. I intend to from the perspective of anti-avoidance of inheritance tax for the following discussion. First, the inheritance tax system part of the design 1. China should implement the tax system. The world’s current estate tax there are three ways: the total inheritance tax system, points left