遗产税是否应该开征以及在什么时候开征,一直是我国税收制度改革中的热点问题。目前有一些人对于我国是否有必要开征遗产税,是否具备开征遗产税的条件提出了质疑。文章论证了我国征收遗产税的必要性和可行性,并对征收遗产税的方法提出了一些思路。 Whether the inheritance tax should be levied and when it is imposed has always been a hot issue in the reform of China’s tax system. At present, some people have questioned whether it is necessary for our country to impose the inheritance tax and whether the conditions for levying the inheritance tax have been imposed. The article demonstrates the necessity and feasibility of imposing inheritance tax in our country and puts forward some thoughts on the method of imposing inheritance tax.