遗产税作为一个税种。在许多国家特别是发达国家早已开征。在我国，长期以来，由于历史原因和传统观念的影响，对“死人征税”似乎是“不近情理”的，然而，随着改革开放的深入，社会经济的发展，以及人们物质文化生活水平的提高，当前，改变旧的观念，尽快开征遗产税，具有十 Estate tax as a tax. It has already been started in many countries, especially in developed countries. In our country, for a long time, “taxing the dead” seems to be “unreasonable” because of historical reasons and traditional concepts. However, with the deepening of reform and opening up, socio-economic development and people’s material and cultural life At present, the old concept of change, the introduction of estate tax as soon as possible, with ten