我国开征遗产税的必要性在于鼓励公民自食其力,调节社会贫富差距,补充现有的不完善税法。在已经基本具备了开征遗产税的条件下,我国必须从遗产税制、纳税人、征税范围、税率、起征点和征收管理等方面设计遗产税法律制度,同时为使开征遗产税顺利进行有必要建立个人财产登记、遗产评估及税前财产赠与等相关制度。 The necessity of imposing inheritance tax in our country lies in encouraging citizens to make their own living, adjusting the gap between the rich and the poor in society and supplementing the existing imperfect tax law. Under the condition that the inheritance tax has been basically acquired, our country must design the legal system of inheritance tax from the inheritance tax system, taxpayers, the scope of tax collection, tax rates, thresholds and collection administration, and at the same time, Necessary to establish personal property registration, estate assessment and pre-tax property related systems.