在一个健康有序的财税制度中，遗产税必不可少。但我国建国以来一直未开征遗产税，现在要开征遗产税就有很多需要学习和借鉴的地方，并且我国目前开征遗产税也存在很多问题。本文认为，我国应借鉴美国的财产转移税制度，结合我国的实际情况，来构建我国的遗产税框架。目前在我? In a healthy and orderly fiscal system, inheritance tax is essential. However, since the founding of our country, the inheritance tax has not been levied. Now there are many places that need to be studied and borrowed to apply for the inheritance tax. At present, there are still many problems in our country’s introduction of the inheritance tax. This paper argues that our country should draw lessons from the property transfer tax system in the United States and construct the framework of estate tax in our country in light of the actual conditions in our country. Currently at me?