遗产税是对财产所有人死亡时所遗留的财产净值按照超额累进税率课征的一种税,属于财产税范围,是国际上大多数国家普遍征收的一项法定税种。我国已完全具备开征遗产税的条件,而且当前是最有利的时机,应当立即开征遗产税。——从我国社会经济基础和经济发展状况来看,有必要开征遗产税。在改革开放前的30年中,我国一直实行统一的工资标准和平均主义的分配制 Estate tax is a kind of tax levied on the net property value left over by the property owner at the rate of excess progressive tax. It belongs to the scope of property tax and is a statutory tax generally imposed by most countries in the world. My country has fully possessed the conditions for the levy of inheritance tax, and the present is the most favorable time, and estate tax should be levied immediately. - From the perspective of our socio-economic foundation and economic development, it is necessary to introduce inheritance tax. In the 30 years prior to the reform and opening up, our country has been implementing a unified wage standard and a system of egalitarian distribution