选择什么样的遗产税模式,主要取决于税制结构的目标和税收管理的水平。从我国税制发展的方向看,将形成以增值税、所得税为主体,其他税为补充的税制体系,遗产税只能作为辅助税种之一。从征管水平看,我国现在税收征管尚不规范,征管效率低下,开征遗产税不能采取复杂的结构。此外,由于目前居民的整体收入水平并不高,决定了遗产税规模不会太大,要有一个发展过程。上述几个因素说明,我国开征遗产税宜选择总遗产税制模式。 遗产税应当是“富人税”,即遗产税是对少数高收入阶 Which inheritance tax model to choose depends largely on the tax structure’s goals and the level of tax administration. From the perspective of the development of China’s tax system, a value-added tax and income tax will be formed as the main body while other taxes will be supplemented. The inheritance tax can only serve as one of the supplementary taxes. From the level of collection and management, our country now tax collection and management is not standardized, collection and management efficiency is low, the introduction of inheritance tax can not take a complicated structure. In addition, due to the current overall income level of residents is not high, it is decided that the estate tax scale will not be too large, there must be a development process. The above-mentioned several factors indicate that it is advisable to choose the inheritance tax in our country for the mode of total inheritance tax. Estate tax should be “rich tax”, that estate tax is a few high-income class