Comparative analysis of the taxpayer, collection targets, deductions and exemption amount, tax credits and tax rate five aspects of estate duty, the levying of Inheritance Tax is able to draw on. 其次对遗产税的要素即纳税义务人、征收对象、扣除项目和免征额、税收抵免和税率五个方面加以比较分析,使我国的遗产税开征得以借鉴。