遗产税在世界范围内已经渐渐普及,但也仍存争议。在我国近年提出税制改革的情况下,遗产税在我国的征收问题也成为各界关注的议题。本文就遗产税在外国的发展和我国征收遗产税的历史及现状进行了梳理,并提出了一些征收遗产税可能遇到的问题及解决方法。 Inheritance tax has become more widespread in the world but it is still controversial. In recent years, our country proposed the reform of the tax system, the issue of inheritance tax in our country has also become a topic of concern to all walks of life. This paper reviews the history of the inheritance tax in the development of foreign countries and the collection of inheritance tax in our country and puts forward some problems that may be encountered in collecting the inheritance tax and their solutions.