遗产税是以财产所有者死亡以後所遗留的财产为证税对象,向遗产的继承人和受遗赠人征收的一种税,属于财产转移税。中华人民共和国成立以后也曾经设立过遗产税,但是由于条件不具备而没有开征。随着经济和社会的发展,中国重新开片遗产税的条件逐步成熟,应当尽快开片遗产税。同时,也要充分考虑到开片此税可能遇到的各种困难和问题,从政策上、技术上加以妥善解决。 Estate tax is the property left behind after the death of the owner of the property as a tax object, inheritance and inheritance to the inheritance of a tax levied, belong to property transfer tax. Since the founding of the People’s Republic of China, a heritage tax has also been set up but it has not been introduced because conditions are not available. With the economic and social development, conditions for the resumption of inheritance tax in China have gradually become mature, and heritage tax should be opened as soon as possible. At the same time, we must also fully consider the various difficulties and problems that may be encountered in opening this tax and properly handle this policy and technology.