近期,北京师范大学中国收入分配研究院发布《遗产税制度及其对我国收入分配改革的启示》的课题研究报告(以下简称《报告》),提出推进遗产税改革的时机均已成熟,条件也已基本具备。报告建议在“十二五”期间开征遗产税,并将500万元作为遗产税起征点。但目前是不是如北师大报告所言,是遗产税开征的“成熟时机”呢?个人认为不然,原因有三: Recently, China Institute of Income Distribution, Beijing Normal University released a research report entitled “Inheritance Tax System and Its Enlightenment on the Reforms of Income Distribution in China” (hereinafter referred to as the “Report”), and proposed that the time for promoting the reform of estate duty tax should be ripe for the conditions Already basic. The report recommends the introduction of inheritance tax during the “12th Five-Year Plan” period and a tax threshold of 5 million yuan as a heritage tax. However, at present, is it not the case that the inheritance tax has been levied on the basis of the report of the Beijing Normal University, the “mature timing”? Personally, the reason for this is not true: