遗产税是指对被继承人死亡时所遗留的财产所征收的一种税收,实现收入再分配和社会公平是开征遗产税的主要目的之一。改革开放30多年以来,随着我国改革开放的不断深入,社会主义市场经济的得到迅速发展,社会生活条件发生了翻天覆地的变化,人们生活水平较比我国改革开放前有了质的提高,但我们也要清晰地认识到,我国地区间发展的存在极大的不平衡,国内居民个人收入之间的差距较大,而且这种差距随着社会经济的发展还在不断拉大。收入与财富占有不平等的在我国已经成为了一个严重的社会发展问题,在这种社会发展的背景下面对如此问题,我国税收制度的改革将发挥重要的作用,税收制度能够调节社会资源的合理配置,对促进社会和谐具有重要的作用。 Inheritance tax refers to a property tax levied on the death of an heir, and redistribution of income and social fairness are one of the main purposes of inheritance tax. Since the reform and opening up for more than 30 years, with the continuous deepening of China’s reform and opening up and the rapid development of the socialist market economy, the social living conditions have undergone tremendous changes. The living standards of the people have been raised more than before the reform and opening up, but we It is also necessary to clearly recognize that there is a great imbalance in the development of the interregional regions in our country and there is a big gap between the personal incomes of the residents in the country and this gap is still widening as socio-economic development progresses. The inequality of income and wealth has become a serious problem of social development in our country. Facing such problems in the background of such social development, the reform of our tax system will play an important role, and the tax system can regulate social resources Reasonable allocation, to promote social harmony has an important role.