税收超高速增长与贫富差距持续拉大共存的怪现象,折射出我国税收调节功能的发挥严重不足。就税制本身而言,一个原因在于已有税种的税制安排使调节职能受限,另一个重要原因则在于遗产税与赠与税仍然缺失。然而,开征遗赠税更重要的意义在于:生前课税的纵向不公平,凸显出死亡时进行彻底清算的重要性。遗赠税在死亡时对累积财富进行彻底清算,是其他税种调节收入分配的重要补充与延伸,开征遗赠税能够完善税制体系,并配合其他税种强化税收整体职能的发挥。 The strange phenomenon of super-rapid tax growth and the widening gap between the rich and the poor continue to reflect the serious inadequacy of China’s tax regulatory functions. One of the reasons for the tax system itself is that the tax arrangement of the existing tax has limited the regulatory function. Another important reason is that the inheritance tax and gift tax are still missing. However, the more important significance of imposing bequest taxation is that the vertical unfairness of taxation during the lifetime highlights the importance of thorough liquidation upon death. Bequeathed tax on the death of the cumulative liquidation of the thorough liquidation of other taxes to adjust income distribution is an important supplement and extension of levy a legacy tax system to improve the tax system, and with other taxes to strengthen the overall function of tax play.