我国已有一部财产继承法,据此可以解决家庭财产的分割和处理。笔者认为,与此相应还应该制订一部遗产法,以便依法征收遗产税。 遗产税是财产税的一种形式,而财产税是指对纳税人所有的或属其支配的动产或不动产所征收的税。据资料介绍,在日本,当那些拥有大财团、大企业、大公司、大银行的老一代去世之后,新一代继承者都必须根据法律部门制订的遗产法的规定,交纳一笔遗产税;继承遗产的数额愈大,征税就愈多。前些时,连继位的日本天皇,也依 My country already has a law of inheritance of property, which can solve the division and handling of family property. In my opinion, correspondingly, a heritage law should also be formulated in order to impose the inheritance tax in accordance with the law. Inheritance tax is a form of property tax, while property tax refers to taxes levied on movable or immovable property owned or at the disposal of taxpayers. According to the information, in Japan, when the elder generation who own big consortia, large enterprises, big companies and big banks have died, the new generation of successors must pay a inheritance tax according to the law of inheritance laid down by the legal department. The greater the amount of heritage, the more taxes. Some time ago, even the successor of the Japanese Emperor, also by