CAJ | 학술논문

遗产税早在四千多年前的古埃及就因筹措军费的需要而开征了。中国古代也有类似的税种，但因种种原因最终夭折。对于今天的中国，开征遗产税的原因以及制度设计都需要谨慎考虑，在出台法案之前要充分考虑各种影响因素和障碍，通过总结历史教训，为在适当的时候开征遗产税提供借鉴。
유산세조재사천다년전적고애급취인주조군비적수요이개정료。중국고대야유유사적세충，단인충충원인최종요절。대우금천적중국，개정유산세적원인이급제도설계도수요근신고필，재출태법안지전요충분고필각충영향인소화장애，통과총결역사교훈，위재괄당적시후개정유산세제공차감。
About 4000 years ago,Egypt collected the inheritance tax for military expendi-ture.There were also similar taxes in ancient China though it did not last long.Presently,the reason and system for this tax should be considered carefully in China.Before application,all possible factors and obstacles should be examined.Historic lessons may provide reference for this practice.