遗产税（Inheritance Tax）即对继承或被赠予的遗产开征的税赋，其开征的目的是加强对遗产和赠与财产的调节，防止贫富严重分化，是当今世界许多国家征收的一...
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在国际税法中，死亡税(Estate tax)和继承税(Inheritance tax)是有分别的，前者是向死者的代表人征收的，而后者则是向遗产的受益人征收的，然而这种分别并不常受到重视。
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virtual inheritance 虚拟继承 ; 虚继承 ; 关系类 ; 虚拟继续 Inheritance Taxes 继承税 ; 遗产税 ; 继续税 Mitochondrial Inheritance 线粒体遗传特性 ; 线粒体遗传 ; 线体遗传 ..
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progressive inheritance tax [税收] 累进遗产税
inheritance tax law [税收] 遗产税法
legacy tax or inheritance tax 遗产税或继承税
inheritance tax paid in kind [税收] 用实物缴纳的遗产税
inheritance tax system 遗产税制度
the system of inheritance tax 遗产税体系
state inheritance tax [税收] 州遗产继承税
Cutting Inheritance Tax 减少遗产税
The levying of inheritance tax can narrow the gap between the rich and the poor and ease up polarizations.
遗产税的开征可以有效缓解社会贫富差距,避免两极分化加剧。
参考来源 - 我国开征遗产税基本法律问题研究（研究生论文）The second part enters to the inheritance tax system real diagnosis analysis stage.
第二部分分析论述了遗产税的国际经验极其借鉴意义，进入对遗产税制度的实证分析阶段。
参考来源 - 遗产税公平与效率分析·2,447,543篇论文数据，部分数据来源于NoteExpress
N-COUNT An inheritance tax is a tax paid on the money and property of someone who has died. 遗产税
We have income tax, inheritance tax, and others.
有收入所得税、利息税、遗产税等等。
The Republican Party had long sought to repeal America's inheritance tax, levied at a top rate of 55%.
长期以来共和党一直试图取消美国的遗产税，这项税收的税率最高可达55%。
He favours inheritance tax and gives money to such causes as birth control and anti-nuclear campaigning.
他支持遗产税，并且出钱支持诸如节育和反核运动这样的事业。
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