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 intensify much more. This article divides into four parts. First, it’s about the significance of imposing inheritance tax in China. Second, it’s about the difficulties of imposing this tax. Third, it explains the legislation of foreign country and the revelation to China. Fourth, it’s about establishing and improving the inheritance tax system.Key words: inheritance tax；property declaration；real-name system；property assessment我国遗产税的立法构想 遗产税是指对财产所有人死亡后遗留下来的财产作为对象课征的税，属于一种财产税。在西方，遗产税因为对社会财宝分配的调节力度较高而被戏称为“罗宾汉税”。随着我国社会主义市场经济体制建立，我国遗产税的建立具备了基本的经济条件和法律环境。政府通过开征遗产税可以猎取一部分财政收入，同时达到社会财宝再分配的目标。然而目前我国没有开征遗产税，以致贫富悬殊、财宝过度集中等问题日趋明显，所以笔者对我国遗产税相关问题展开讨论，以期引起社会的关注，从而完善国家的遗产税制度。一、我国开征遗产税的意义（一）调节社会分配不公以缩小贫富差距在中国当前经济形势下，社会分配...
