遗产税作为缩小社会贫富差距的方法及平衡纳税人的心理,在全世界2/3的国家和地区开征.随着我国国民经济的发展,人民收入水平提高的同时贫富差距不断扩大,房地产遗产税逐渐进入人们的视野.但是,我国目前财产评估制度不完善,对于房地产遗产税的征收存在着各种不足之处.本文将从国内外房地产遗产税现状及其发展,结合我国的国情分析我国房地产遗产税税基评估的难点,探讨适用的解决途径,最后提出自己的观点和看法,展望我国房地产遗产税税基评估的未来.%The inheritance tax has been collected in 2/3 countries of the world as a way to narrow the gap between the rich and the poor and balance the taxpayer's psychology. With the development of China's national economy, the people's income level increased and the gap between rich and poor is widening, and real estate inheritance tax gradually enters into people's vision. However, China's current property evaluation system is imperfect, and there are a variety of shortcomings for the real estate inheritance tax collection. This paper analyzes the current situation and development of real estate inheritance tax at home and abroad, analyzes the difficulties of assessing the taxation of real estate inheritance tax in China, and discusses the applicable solutions. Finally, the author puts forward his views and opinions, and looks forward to the tax base assessment for real estate inheritance tax in the future.
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