关于我国开征遗产税之构想巨宪华赵乐先改革开放以来，我国多种经济成份并存的格局已经形成，个体、私营经济发展迅速。大中城市出现了拥有千万元乃至亿万元以上资产的私营老板。农村种植、养殖、运输等专业户，也逐渐形成规模，积累了不少财富。部分特殊职业者，如医生、... On the concept of imposing inheritance tax in our country Ju Xianghua Zhao Le First Since the reform and opening up, the coexistence of various economic sectors in our country has taken shape and the individual and private-owned sectors have developed rapidly. Large and medium-sized cities have private owners who own more than 10 million yuan worth of assets. Specialized households in rural areas such as cultivation, breeding and transportation have also gradually formed their own scale and accumulated considerable wealth. Some special occupations, such as doctors, ...