征收遗产税具有调节收入分配的功能,还被认为具有反腐、防腐、治腐的功能,另外可增加国家税收。从这些角度说,现在推出遗产税是有一定积极意义的。再从114个国家(占比61%)在开征遗产税或对遗产课征其他税收来看,征收遗产税是大势所趋。这也是收入分配改革方案提出研 The collection of inheritance tax has the function of regulating income distribution. It is also considered to be anti-corruption, anti-corruption and anti-corruption functions, and in addition to increase state taxes. From these perspectives, it is of some positive significance to introduce the estate tax now. Then from 114 countries (61%) in the introduction of inheritance tax or levy of other tax on the heritage view, the collection of estate tax is the trend of the times. This is also the study of income distribution reform proposed