The levy of inheritance taxes is an economic means of adjusting income distribution after social wealth has been accumulated to a certain extent, so as to narrow the gap between the rich and the poor and consequently reach the goal of social harmony.

• 摘要征收遗产税是在社会财富积累到一定阶段后，为缩小贫富差距、调节收入分配、促进社会和谐而采用的一种经济杠杆。