西方有句名言： 纳税和死亡一样不可避免。但在世界许多国家里，当死亡真的来临时， 纳税仍然不可避免。为什么？ 因为要缴遗产税。遗产税在西方是一个古老而历史悠久的税种，但在中国漫长的历史长河中并未曾显山露水，展现身手，个中原因耐人寻味。今天，在我国经济突飞猛进，人民生活水平日益提高的情况下， 收入分配不公， 贫富差距拉大问题越来越受到党中央、国务院和地方各级政府的重视以及广大民众的关注，并促使遗产税呼之欲出，款款向人们走来。但人们对于遗产税，仍疑虑多多，迷雾重重，对诸多问题，不甚明了，如：在我国目前的经济条件下，开征遗产税是否真的必要？ 在许多条件尚未具备的情况下，遗产税的开征是否具备可操作性？ 一旦开征，该如何征收管理？ 遗产税的开征将对国民财富积累和消费观念的转变、国民经济的发展带来怎样的影响？ 等等。诸如此类的问题众说纷纭，看法不一。近日，国家税务总局地方税务司和本社联合召开了遗产税座谈会，会上各位专家、学者各抒己见，对这些问题进行了热烈的讨论。 There is a famous saying in the West that tax payment is as inevitable as death. However, in many countries in the world, tax payments are still inevitable when death really comes. why? Because of inheritance tax. The inheritance tax is an ancient and historic tax in the West, but it has not shown itself in the long history of China. The reason is intriguing. Today, with the rapid economic growth in our country and the ever-increasing standard of living of the people, the issue of unfair income distribution and the widening gap between the rich and poor are increasingly being taken seriously by the Central Government, the State Council and local governments at all levels, as well as by the general public, Tax ready, the money came to people. However, people still have a lot of doubts and doubts about inheritance tax and are not sure about many issues such as: Is it really necessary to impose the estate tax under the current economic conditions in our country? In many cases have not yet been the case, whether the introduction of estate tax maneuverability? Once levy, how to levy management? Inheritance tax levy on the national wealth accumulation and consumption concept of change, the national economy, what kind of impact? and many more. Different opinions and opinions vary. Recently, the Local Taxation Bureau of the State Administration of Taxation jointly held a forum on inheritance tax with our own society. At the meeting, experts and scholars all expressed their opinions and held lively discussions on these issues.