党的十五大报告明确提出要开征遗产税。本人认为,在制定遗产税的法律、法规和具体的操作过程中,邓小平理论具有非常重要的指导意义。一、两极分化不是社会主义。在改革开放过程中,邓小平同志围绕着“什么是社会主义,怎样建设社会主义”这一基本理论问题,根据马克思主义的基本原理,对其经过不懈的探索和思考,于1992年底科学、精辟地指出:“社会主义的本质,是解放生产力,发展生产力,消灭剥削,消除两极分化,最终达到共同富裕。”这里,邓小平同志在指出社会主义必须要解放生产力,发展生产力的同时,突出地强调了社会主义要“消灭剥削,消除两极分化,最终达到共同富 The report of the 15th CPC National Congress explicitly proposed the introduction of inheritance tax. In my opinion, Deng Xiaoping Theory has very important guiding significance in formulating the laws, regulations and specific operational procedures of estate tax. First, polarization is not socialism. In the process of reform and opening up, Comrade Deng Xiaoping revolved around the basic theoretical issue of ”what is socialism and how to build socialism?“. Based on the basic tenets of Marxism, Comrade Deng Xiaoping made unremitting efforts to explore and think about it. At the end of 1992, It is incisive to point out: ”The essence of socialism is the liberation of productive forces, the development of productive forces, the eradication of exploitation, the elimination of polarization and the ultimate attainment of common prosperity.“ Here, Comrade Deng Xiaoping pointed out that socialism must liberate the productive forces and develop productive forces, It highlights that socialism needs to ”eliminate exploitation, eliminate polarization and finally reach common prosperity