目前,理论界对我国是否应立即开征遗产税问题颇有争议。笔者认为:从长远来看,遗产税是一个不容忽视的政策工具,但近期内,我国还不具备开征遗产税的必要条件,具体的开征时间,应根据经济发展程度来确定。(一)遗产税的公平分析1.从微观上看,遗产税难以达到“横向公平”和“纵向公? At present, theorists have been quite controversial about whether China should immediately impose the estate tax. In the long run, the estate tax is a policy tool that can not be ignored. However, in the near future, China still does not have the necessary conditions for levying the inheritance tax. The specific levying time should be determined according to the degree of economic development. (I) Fair Analysis of Estate Taxes 1. From a micro perspective, it is difficult to achieve “horizontal fairness” and “vertical publicity”