征收遗产税对国家税收制度的完善,对国民收入分配的调节,对国家经济权益的维护具有十分重要的意义。随着改革开放的不断深入,我国的人均收入不断提高,公民的个人财产不断增加,但收入差距却在加速扩大。在这种情况下,有必要重新开征遗产税。本文通过对开征遗产税的可行性分析,得出应尽快开征遗产税的结论,并提出了一些具体的开征建议。 The collection of estate tax on the improvement of the national tax system, the regulation of the distribution of national income, the maintenance of national economic rights is of great significance. With the continuous deepening of reform and opening up, China’s per capita income continues to increase, and citizens continue to increase their personal assets, but the income gap is accelerating and expanding. Under such circumstances, it is necessary to re-introduce the inheritance tax. Based on the feasibility analysis of imposing inheritance tax, this article draws the conclusion that the inheritance tax should be levied as soon as possible and puts forward some concrete proposals for expropriation.