对遗产税同样的陌生,同样的从零开始,使民国时期遗产税开征的经历,能给我们今日遗产税的开征诸多重要的启示:新税在引进之初常被理想化,难免产生错误的认识,贻害新税的开征,流弊极大;尽管税制的完美性具有目的意义,但其可行性却是其完美性的前提,直接决定了其完美性能到达的水平;中国的事情都极具复杂性,外国人很难搞明白,因此,不必视外国专家顾问的意见为圭臬;事实充分说明,不仅中国传统的遗产继承制度,就是整个中国(传统)文化,都不是遗产税开征的障碍;财产登记等制度的建立是开征遗产税的必要条件这一理论,只是一些人阻挠遗产税开征的托词和借口;不仅仅是战争、各种危机,是新税开征的触发机制;遗产税的有效征管必须大力依靠社会的力量,而要使各种社会力量为我所用,必须给其相当的利益;只有以“遗产税的功能是变化的”这一认识为基础,才能正确认识今日的遗产税。 The same unfamiliar with inheritance tax, the same from scratch, the experience of levying the inheritance tax during the Republican period can give us many important revelations about the inheritance tax today: the new tax is often idealized at the beginning of introduction, which inevitably leads to errors Although the perfect tax system has a purposeful meaning, its feasibility is the premise of its perfection, which directly determines the level of its perfect performance. The things in China are extremely complex Therefore, it is not necessary to regard the opinions of foreign experts and consultants as a guide. Facts have fully shown that not only the legacy inheritance system of China, that is, the entire Chinese (traditional) culture, is not an obstacle to the levy of estate tax, The establishment of a system such as registration is a necessary condition for the introduction of inheritance tax. It is only a pretext and an excuse for some people to obstruct the introduction of inheritance tax; it is not only a war and crises that trigger the launch of a new tax; effective collection and administration of estate tax We must rely heavily on the power of the community. To make social forces of all kinds use them for me, we must give them considerable benefits. Only in the sense that the function of the estate tax is change is Basis, in order to correctly understand the inheritance tax today.