AbstractInheritance tax is the tax levied on the estate when the owner was dead，which is a kind of estate transferred tax
Inheritance tax has a long history in western countries, up to now; there have been more than 100 countries that had imposed this tax
Modern western countries levy inheritance tax to acquire the revenue, meanwhile, as an important means to promote social fairness in the taxation system
The wide gap between the rich and the poor become more and more serious with the further development of our countries
If we do not take an efficient measure to solve this problem, it must cause a series of social problems
As a good tax to promote social fairness, inheritance tax has gained more attention and recognition from every aspects，thus the appeal to impose the inheritance tax
