自从朱镕基总理质疑富人纳税以来,富人的“钱袋”就成了媒体和公众关注的热点问题。随后由媒体披露的刘晓庆因偷漏税款被捕一案更使富人纳税问题成了舆论的焦点,并由此生出“劫贫济富”与“劫富济贫”之争。在此背景下,遗产税,这一真正具有“劫富济贫”作用的税种(西方学界戏称 Since Premier Zhu Rongji questioned the rich for tax payment, the “purse” of the rich has become a hot issue of concern to the media and the public. Subsequently, the case of Liu Xiaoqing, who was disclosed by the media because of tax evasion, even made the problem of taxpaying the rich into the focus of public opinion, resulting in a dispute over “robbing the rich and the poor” and “robbing the rich and the poor”. In this context, the inheritance tax, a tax that truly has the role of “robbing the poor and benefiting the poor” (western academic jokingly