近年来各国对遗产税不断探索,研究表明遗产税对贫富差距的缓解和社会公平的实现有着促进作用。通过征收遗产税所获财政收入可用于农村义务教育的支出、社会保障支出等,发挥独特的财政作用,一定程度上促进了经济发展。本文旨从征收遗产税在促进社会公平等方面的作用浅析中国征收遗产税的可操作形式及税制设计。 In recent years, countries continue to explore the inheritance tax, studies have shown that inheritance tax to alleviate the gap between rich and poor and promote the realization of social equity. The fiscal revenue obtained through the collection of inheritance tax can be used for rural compulsory education expenditures, social security expenditures, etc., to play a unique financial role, to some extent, promoted economic development. The purpose of this paper is to analyze the operational form and taxation design of the inheritance tax levied by China on the role of inheritance tax in promoting social fairness.