The formulation and implementation of inheritance tax is not only a process of property right system transition, but also the process of game playing between the government and the tax payers.

• 遗产税法的制订与实施是一个产权制度变迁的过程,也是政府与纳税人的博弈过程。既然是制度变迁过程,就必然涉及到两个问题:产权制度变迁的生产效应和分配效应。