遗产税的开征涉及推动社会公平，刺激经济转型和缩小收入差距等议题。

Implementing inheritance tax requires not only technical, but also social preparation.
开征遗产税不仅需要技术准备，也需要社会准备。

A full discussion is needed before inheritance tax can be implemented.
要先进行全面的讨论，再开征遗产税。

Difficulty in ensuring the fairness in implementation is what hinders the introduction of inheritance tax in China.
在开征遗产税的过程中如何保证公平是妨碍遗产税在中国开征的一道难题。