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修法緣由
過去對於擬制遺產和其它遺產是併同課徵遺產稅,若配偶取得擬制遺產後,於被繼承人死亡時拋棄繼承,可能發生配偶領取多數財產,但高額遺產稅由其它未拋棄繼承的繼承人負擔的不公現象,也可能成為避稅管道...
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