开征遗产税的理想与现实樊静近年来，我国私人财产的拥有量和财产继承额明显增加，开征遗产税的条件日渐成熟。本人拟对开征遗产税的有关几个方面略作探讨。一、我国开征遗产税的意义和作用（一）有利于增加新税源，保证国家财政收入。我国现行税制是以流转税为主体税，主... Ideal and reality of levying inheritance tax Fan Jing In recent years, the ownership of private property and inheritance of property in our country have obviously increased. The conditions for levying inheritance tax have become increasingly mature. I intend to levy a few aspects of the estate tax a little discussion. First, the significance and role of China in levying inheritance tax (a) help to increase the new tax sources, to ensure that the state revenue. China’s current tax system is based on the turnover tax as the main tax, the main ...