遗产税：一项可供选择的政策□杨纯华我国１９９４年税制改革所构建的税制体系中，遗产税作为准备开征的一个新税种颇引人关注。江泽民总书记在中共十五次代表大会上的报告把开征遗产税等新税作为完善分配结构和分配方式的一项策略向国人提出来。看来我国开征遗产税是指日... Inheritance tax: an alternative policy □ Yang Chunhua In our system of taxation system built in the tax reform in 1994, the inheritance tax is quite a concern as a new kind of tax to be introduced. General Secretary Jiang Zemin’s report at the 15th National Congress of the Communist Party of China put forth the introduction of new taxes such as inheritance tax as a strategy to improve the distribution structure and distribution method. It seems that the imposition of estate tax in Japan means Japan ...