遗产税 ,顾名思义是对财产拥有人死亡之后遗留的个人财产征收的一种税。它是国家通过税收形式介入私人财产的继承、转让与分配 ,以达到对社会财富进行再分配的目的。在我国抓紧开征遗产税不仅有坚实的理论基础 ,更有明确的现实作用和意义。　　一、开征遗产税的必要性1.开征遗 Estate tax, as the name implies, is a tax levied on personal property left over from the death of the owner of the property. It is the state through the tax form of intervention in the inheritance, transfer and distribution of private property, in order to achieve the purpose of the redistribution of social wealth. In our country, stepping up the collection of inheritance tax not only has a solid theoretical basis, but also has a clear and definite realistic effect and significance. First, the necessity of levying inheritance tax levy leftover