遗产税是调节财产贫富差距。维护市场平等竞争。鼓励后代自强不息的良税,是市场经济国家的通行税收制度。遗产税改革是我国收入分配制度改革的重要环节。无论是从转变增长方式,还是从维护社会公平,缩小贫富差距的需要出发,推进遗产税改革的时机均已成熟。改革决策应着眼大局,排除阻力,争取在“十二五”时期内出台遗产税制度。 Estate tax is to adjust the wealth gap between rich and poor. Maintain equal market competition. The good tax that encourages the self-improvement of future generations is the prevailing taxation system in the market economy countries. Inheritance tax reform is an important part of the reform of the income distribution system in our country. Whether to change the mode of growth, or to maintain social fairness and narrow the gap between the rich and the poor, the time is ripe for promoting the reform of the estate tax. Reform and decision-making should focus on the overall situation, eliminate resistance and strive for the introduction of the estate tax system during the “12th Five-Year Plan” period.