遗产税作为调节收入分配差距、确保社会公平的一种税种,在世界主要国家实施并发挥了重大作用。由于多种因素的影响,我国虽没有实施遗产税,但却一直没有停止开征遗产税的呼声。为了有效确保社会公平,我国宜尽快开征遗产税。尽管缩小收入分配差距需要多方面的综合途径,但是开征遗 As a kind of tax that adjusts the income distribution gap and ensures social fairness, estate tax has been implemented and played a major role in major countries in the world. Due to a variety of factors, although China has not implemented the estate tax, it has not stopped calling for inheritance tax. In order to ensure social fairness effectively, our country should introduce the inheritance tax as soon as possible. Although narrowing the income distribution gap requires a multifaceted and comprehensive approach, it is a temporary one