父财子嗣,似乎已经成为中国人的思维定式。然而,随着遗产税的酝酿与即将出台,这种根深蒂固的传统观念即将遭受冲击。目前,储蓄实名制、个人存量资产实名制和个人收入申报制的逐步实施,也在为遗产税的开征创造条件,把在社会大背景下生成的个人巨额财富,通过遗产税的调节,最终用之于社会,以当其时。在西方国家,由于遗产税是对死亡人的最后一次 Father and son, it seems, has become the Chinese mindset. However, with the brewing and forthcoming inheritance tax, this deep-rooted tradition is about to hit. At present, the implementation of the real name system of savings, the real name system of individual stock assets and the gradual implementation of the individual income declaration system are also creating the conditions for the launching of the estate tax. The personal huge wealth generated in the social context is eventually used by the adjustment of estate tax Society, in time. In Western countries, inheritance taxes are the last of death tolls