Due to the fact that inheritance taxes are levied in foreign countries and China does not have inheritance taxes, the result is that Chinese citizens need to pay inheritance taxes to the country when inheriting inheritance in foreign countries, and foreign citizens do not need to pay taxes in inheriting inheritance in China. The principle of fairness also harms the country's tax sovereignty and economic interests. Especially with the deepening of China's opening up to the outside world, international exchanges and economic trade have become increasingly extensive and frequent, and the value of cross-border assets has a high value. The inheritance of factors will increase. What is the most accurate rephrasing of this passage? ['Chinese citizens who inherit inheritance in a foreign country need to pay inheritance tax to that country, and foreign citizens do not need to pay tax in inheriting inheritance in our country, which is contrary to the international principle of fairness.', 'Legislation tax is conducive to increasing national taxes.', "With the deepening of China's opening to the outside world, the inheritance of inheritance with foreign factors will increase day by day.", 'Legislation tax is conducive to safeguarding national tax sovereignty and economic interests.']