Due to the fact that inheritance tax is levied by foreign countries, but there is no estate tax in China, the result is that Chinese citizens need to pay estate tax to that country when they inherit property in foreign countries, while foreign citizens do not have to pay estate tax in our country  This is not only contrary to the principle of international fairness, but also detrimental to national tax sovereignty and economic interests, especially with the in-depth expansion of China's opening up to the outside world, international exchanges and economic trade have become increasingly extensive and frequent
The multi-value of cross-border mobility is high, and the inheritance with foreign-related factors such as subject and object will be increasing day by day
With the in-depth expansion of China's opening to the outside world, inheritance with foreign-related factors will increase day by day