税收,是国家财政收入的主要来源。一个国家设立一项新的税种,只需根据社会发展状况和公民收入增长的条件来决定。目前的个人所得税和个人收入调节税,就是依据改革开放以来公民收入的多样化与高额度设立的。那么,遗产税在我们国家该不该设立?由于是新的税种,只 Tax revenue is the main source of national revenue. The establishment of a new tax for a country can only be determined on the basis of the conditions of social development and the growth of citizens’ income. The current personal income tax and personal income tax adjustment, is based on the diversification and high-income citizens since the reform and opening up. So, the estate tax should not be set up in our country? Because it is the new tax, only