中国贫富差距悬殊,遗产税开征已刻不容缓。虽然遗产税开征条件已日趋完善,但依然困境重重,并未达到遗产税开征的成熟时机和条件。特别是征税成本高企,恐难获取财政收入,进而弱化“劫富济贫”等社会效益的实现。为此,应从长计议,切实考虑我国国情,夯实相配套的政策体系,着力弱化负面影响,最大限度降低征税成本,准确把握开征时机,切莫让遗产税“单兵突进”。 The gap between rich and poor in China disparity, the estate tax has been impeded. Although the conditions for levying the inheritance tax have been perfected day by day, it is still in such a dilemma that it has not reached the mature time and conditions for the introduction of the estate tax. In particular, the high cost of taxation, fear of access to financial revenue, and then weaken the “robbing the rich and poverty” and other social benefits. Therefore, we should make long deliberations, earnestly consider our national conditions, solidify the system of matching policies, strive to weaken the negative impact, minimize the taxation costs, and accurately grasp the timing of the levy, so as not to allow the estate tax to “step into the ranks.”