近期,有关遗产税的开征已提上议事日程,许多人将之作为改善目前社会公平状况的一项有力措施而极力拥护,认为开征遗产税不仅可以增加政府财政收入,而且可以调节社会分配不公,是一举两得的难得举措。那么,一项新税的开征应该具备哪些条件,我国是否具备开征遗产税的条件呢？本文拟 Recently, the introduction of the estate tax has been put on the agenda. Many people strongly support it as a powerful measure to improve the present social fairness. They believe that the introduction of the estate tax can not only increase government revenue, but also adjust the social distribution of injustice, It is a rare act of double benefit. So, what conditions should a new tax be levied on, and whether China has the conditions for levying inheritance tax? This article is intended