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
Cutting estate or inheritance tax seems to offer a big electoral hit at small fiscal cost.
减少不动产或是继承税将以很小财政损失的代价，获得选举中的大量支持。
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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