According to Anbound's research, in view of the international development trend of inheritance tax and gift tax in recent years, the collection the inheritance tax and gift tax, while able to adjust the gap between the rich and the poor, may affect the economy of a country, and will especially impact the inflow of foreign capital and the outflow of domestic capital. The issue of the collection of inheritance tax and gift tax has gradually become the competition of attracting investments between countries and regions. China's Ministry of Finance said that at present, no inheritance tax has been levied in the country and the relevant ordinances or bills on inheritance tax have never been released.