近期,有关遗产税的新闻引发了公众关注和热议。其实关于遗产税的争论并非首次出现。政府早在1950年、1994年与1997年3次将遗产税提上案头,但最终都没有下文。2010年,经过修订的《遗产税暂行条例(草案)》上报国务院。今年2月,国务院批转了发改委、财政部、人力资源和社会保障部制定的《关于深化收入分配制度改革的若干意见》,其中明确提出要研究在适当时期开 Recently, the news about inheritance tax has caused public concern and heated discussion. In fact, the argument about inheritance tax is not the first to appear. As early as 1950, 1994 and 1997, the government put the estate tax on the desk three times, but in the end it did not follow. In 2010, the revised “Provisional Regulations on Estate Tax (Draft)” was submitted to the State Council. In February this year, the State Council approved the “Opinions on Deepening the Reform of the Income Distribution System” formulated by the National Development and Reform Commission, the Ministry of Finance, the Ministry of Human Resources and Social Security, and clearly proposed that the study should open in due course