随着我国经济的不断发展,公民个人财产不断增加大、膨胀,为实现社会财富再分配公平,我国遗产税开征,无论经济意义或社会意义都呈现出大势所趋。本文结合我国现今国情及政策导向,阐释我国开征遗产税的理论依据。重点对我国未来遗产税立法内容作出构思,并针对未来实务中的偷逃税行为提出了并征赠与税的构想;同时亦指出了应完善个人财产实名制和建立个人财产申报制度,从而保障我国未来遗产课税征收工作的稳健发展。 With the continuous development of our economy, the personal property of citizens has been increasing and expanding constantly. In order to redistribute the social wealth, the introduction of estate tax in our country shows its general trend in both economic and social sense. Based on China’s current national conditions and policy guidance, this article expounds the theoretical basis for the imposition of estate tax in our country. It also puts forward the concept of tax collection and taxation for future tax evasion in our country. At the same time, it also points out that it is necessary to improve the real-name system of personal property and establish a personal property declaration system so as to protect our country’s future heritage Steady development of tax collection.