目前，台湾的遗产税是以被继承人所留遗产总额按累进税率征税，税负轻重与各继承人所继承的遗产多少无关；赠与税是以赠与人所赠与财产总额按累进税率征税，税负轻重与各受赠人所受赠的财产多少无关，特殊情况例外。台湾自 1973年 2月实施遗产及赠与税后，既增加了财政收入，又 At present, the inheritance tax in Taiwan is taxed at a progressive tax rate on the total inheritance of the decedent. The tax burden is not related to the inheritance of the heirs. The donation tax is taxed at a progressive rate based on the amount of property donated by the donor and the total amount of property Negative weight has nothing to do with the amount of property donated by the individual, except in exceptional circumstances. Since the inheritance and gift tax were imposed in February 1973 in Taiwan, both the financial revenue and the revenue have increased