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遗产税是什么呢
释义
法律分析:遗产税是以被继承人去世后所遗留的财产为征税对象,向遗产的继承人和受遗赠人征收的税。
法律依据:《遗产税暂行条例》 第一条 凡在中华人民共和国境内居住的中华人民共和国公民,死亡(含宣告死亡)时遗有财产者,应就其在中华人民共和国境内、境外的全部遗产,依照本条例的规定征收遗产税。不在中华人民共和国境内居住的中华人民共和国公民,以及外国公民、无国籍人,死亡(含宣告死亡)时在中华人民共和国境内遗有财产,应就其在中华人民共和国境内的遗产,依照本条例的规定征收遗产税。
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the person
the personal freedom of another
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the place of a contract's performance
the place of air transportation contract
the place of effective management
the place of one's origin
the place of the head office
the place where a case has occurred
the place where an air transportation contract was made
the place where an insured event has occurred
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the place where the insurer's business house is located
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the plaintiff danwei
the plaintiff railway
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the policy of opening to the outside world
the poor
the Pope
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the position of the chief
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更新时间:2026/3/30 6:57:04