遗产税的国际比较及借鉴遗产税是对财产所有人死亡之时遗留的财产净值课征的一种税。在国外，作为财产税系中的一个重要税种，它已被广泛接受，到目前为止，世界上已有一百多个国家开征了遗产税。我国自改革开放以来，已有部分人先富起来，而且这部分人的数量愈益增加，使... International Comparison of Inheritance Taxes and Use of Inheritance Taxes are a tax levied on the net worth inherited from property owners at the time of their death. Abroad, as an important tax in the property tax system, it has been widely accepted. So far, more than 100 countries in the world have imposed the inheritance tax. Since the reform and opening up in our country, some people have already gotten rich first, and the number of these people has been on the increase ever since.