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社会主义市场经济的发展和个人收入分配制度的改革，使我国居民个人拥有的财产迅速增加，收入差距逐步拉大，开征遗产税的条件日益成熟。特别是随着税制改革不断深化，出台“遗产税”，已成为人们共识。本文就我国目前开征遗产税的意义依据，及其基本问题作若干思考。遗产税是
The development of the socialist market economy and the reform of the personal income distribution system have rapidly increased the personal property owned by the residents of our country and gradually widened the income gap. The conditions for levying the inheritance tax have become increasingly mature. Especially with the continuous deepening of tax reform, the introduction of “estate tax” has become the consensus. This article makes a number of considerations on the basis of the current imposition of estate tax in our country and its basic problems. Estate tax is