公平原则是我国遗产税立法的根本目的,增加财政收入与激励社会公益捐赠、保持国家财富创造力等体现了我国遗产税立法的必要性,对于社会收入差距问题,可将“基尼系数”指标纳入我国政府考核体系,使遗产税立法成为调控我国收入分配的法律依据,提出了在遗产净额中规定社会公益捐赠比例的设想,意在使遗产税立法成为中国特色社会主义核心价值体系中的新动力。 The principle of fairness is the fundamental purpose of the legislation of estate tax in our country. It is necessary to increase the fiscal revenue and encourage the donation of social welfare and to maintain the wealth of our country, which reflects the legislation of estate tax in our country. For the problem of social income gap, Indicators into our government appraisal system so that the estate tax legislation as a legal basis for the regulation of income distribution in our country, put forward the assumption of the proportion of social welfare donations in the net estate, intended to make the inheritance tax legislation into the socialist core value system with Chinese characteristics The new impetus.