改革开放20年来,我国国民经济有了长足的发展,经济实力不断增强,社会财富积累日益增加。同时,我国也从一个收入比较均等的国家,转变为收入差距较大的国家。随着社会贫富差距的进一步拉大,社会各界对开征遗产税的呼声越来越高。作为调节收入分配差距,尤其是调节过高收入和不合理的隐性收入的有效税收措施的遗产税,已被提上我国的立法日程。本文拟对遗产税的相关问题做一探讨。 In the 20 years since the reform and opening up, China’s national economy has made great strides in its development. Its economic strength has continuously increased and its social wealth has been increasing. At the same time, our country has also shifted from a country with a relatively equal income to a country with a large income gap. With the further widening of the gap between the rich and the poor in society, calls from all walks of life to the introduction of inheritance tax have become louder and louder. As a legacy tax that regulates the distribution of incomes, and in particular effective taxation measures that regulate excessively high and unreasonable hidden income, has been put on our legislative agenda. This article intends to make a discussion on the related issues of inheritance tax.