我国特殊的国情使遗产税的开征更有价值,今后的形势使遗产税的开征更有必要,但是,我国遗产税的开征却陷入了从社会热点、紧锣密鼓、呼之欲出到社会冰点、被人忘记、遥遥无期、非常重要却无人提起的尴尬境地。其原因在于民众冷漠、富人反对和政府担心等而失去助力。为此需要提高认识,重新发现助力、民众积极博弈、富人平下心气、政府努力作为,尽快使我国遗产税的开征走出尴尬,让遗产税发挥其“黏合剂”与“排气管”的特有社会功能。 The special conditions of our country make the introduction of the estate tax even more valuable. In the future, the introduction of the estate tax is even more necessary. However, the introduction of the estate tax in our country is caught in the social hot spots, In the foreseeable future, very important but no one mentioned the embarrassing situation. The reason is that people are indifferent, the rich oppose the government and worry about losing support. To this end, we need to raise our awareness, rediscover the power, active public game, the well-being of the people, the efforts of the government as soon as possible to embark on the embezzlement of the inheritance tax in our country so that the estate duty can play its role of “adhesive” and “exhaust” Tube "unique social function.