1郾总遗产税制。该模式是就财产所有人死亡遗留的财产总额,以遗嘱执行人或遗产管理人为纳税义务人而征收的一种税制模式,即所谓的“先税后分”。其优点是:税制简便,税源易控制,便于征管,成本低。缺点是:对遗产总额进行课征,未考虑继承人与被继承人的亲疏关系以及继承人实际继承 1 郾 total estate tax system. The model is a tax model imposed on the total amount of property left behind by the death of the owner of the property, with the executor or administrator of the estate as the taxpayer, the so-called “first tax after tax.” The advantages are: the tax system is simple, easy to control the source of the tax, easy collection and management, low cost. Drawbacks are: the total amount of the legacy of the class, did not consider the heirs and heirs of the relationship between the heirs and heirs and the actual succession