It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.
2
主张征收继承税的人通常认为应按收到馈赠品的整个期间的累计数按累进税率课税。
Proponents of an accession normally argue that it should be levied at progressive rates on the lifetime cumulative amount of gifts received.