如果该问题所关注的不是遗产继承的不平等性，那问题的重点就不应该针对会在一定数量继承人之间分割的财产，而是在每个继承人所能继承的财产。

If the concern is about inequality caused by inheritance, the tax should not be on estates, which may be divided up among a number of heirs, but on the amounts inherited by individuals.

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农村家庭合法财产的分割包括“分家”和对“遗产”的处理两种形式。

The partition of the legal property of village family includes two kinds of forms: "dividing up family property" and "handling with inheritances".

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