一般来说,遗产税是在财产所有人死亡时,就其全部遗产课征的税。“死亡”是课征遗产税的主要动因,故在英国曾称其为“死亡税”。遗产税仅对财产的转移课征,而对财产的所有不课税,所以有人将其归属于流转税。但就遗产税的实质来看,其课税客体是死亡人所遗的财产,也就是继承人所得的遗产,对其课税与财产税性质相同,因此各国一般将 In general, the estate tax is a tax levied on the entire estate when the owner of the property dies. “Death ” is the main motivation for the levy of estate tax, so in Britain it was called “death tax ”. Inheritance tax levies only on the transfer of property, but does not tax all of the property, so some people attribute it to the turnover tax. However, in terms of the essence of the estate tax, the object of taxation is the property left by the deceased, that is, the inheritance of the heir. For the same taxation and property tax,