近日,受中国经济体制改革研究会委托,由北京师范大学中国收入分配研究院承担的《遗产税制度及其对我国收入分配改革的启示》课题举行中期成果发布会。研究称,我国已基本具备征收遗产税的条件,并建议将500万元作为遗产税起征点。笔者并不反对征收遗产税,毕竟这是国际上不少国家的做法。不过笔者并不认可这一课题组推导出的我国已经具备开征遗产税的时机的结论。课题组提出的论据在于全球有很多国家已经开征了遗产税,所以我们也应该开征这一 Recently, China Metallurgical Commission commissioned by the Economic Reform Commission, Beijing Normal University, China Institute of Income Distribution, “inheritance tax system and its implications for China’s reform of income distribution,” the topic held a mid-term results conference. The study said that China has basically acquired the condition of levying the inheritance tax and suggested that 5 million yuan should be taken as the threshold for estate tax. I do not object to the collection of estate tax, after all, this is the practice of many countries in the world. However, the author does not recognize the conclusion reached by this group that China already has the opportunity to levy a legacy tax. The argument put forward by the Task Force is that many countries in the world have already introduced the estate tax, so we should also introduce this