Abstract: Levying Inheritance taxation is the key way to narrow the gap of property allocation. According to relevant data on property allocation of China in 2007 and 2011, this paper analyes the characteristics of property allocation of our country. Taxpayers, tax rate and tax credit of our inheritance taxation will be designed based on these characteristics.

摘要： 征收遗产税是缩小居民财富不平等的重要途径。本文利用2007年和2011年的相关数据，实证分析了我国居民财产分布的特征，并在此基础上提出了构建我国遗产税制度的纳税人、征税范围、税率形式及水平和免征额等税制要素的设计思路。