With the increase of personal income, there exists the difference between the poor and the rich.It is necessary to impose heritance tax to re-distribute asset for equality of social allotment.

• 随著一部分人个人财富的不断积累和急剧膨胀，贫富差距也就越来越大，需要国家通过开徵遗产税对社会财富进行“二次分配”，以保持社会分配的相对公平。