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随着改革开放进程的不断深入,当前贫富差距日益增大,探讨在中国现阶段开征遗产税的必要性及可行性,具有很大现实意义。
With the continuous deepening of the reform and opening up process, the current gap between the rich and the poor is increasing. It is of great practical significance to discuss the necessity and feasibility of imposing the inheritance tax in China at this stage.