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汉语拼音：yí chǎn shuì

以财产所有人死后遗留的财产为课税对象，向财产继承人课征的税。是世界上许多国家实行的一种财产税。课征方式有两种一是综合课征制，即对财产所有人死后遗留的财产总额进行计征；一是分别课征制，即对各个继承人分得的遗产额进行计征。

• Whether and when legacy tax should be levied has been a hot question of the reform of the tax system in China.

  遗产税是否应该开征以及在什么时候开征，一直是我国税收制度改革中的热点问题。

• This revisits and old drill called 360 Dolphin Rotation that we posted a few years ago, but is now a bit more integrated into the sequence.

  这个回顾了遗产税和旧钻称为旋转360海豚几年前公布的，但现在是多一点融入序列。

• The hue and cry about death duties is all the more puzzling since they affect few people.

  由于遗产税几乎没有影响民众，因此，大家对遗产税的各种不满就显得很莫名其妙。

• He says his estate taxes, which would be zero this year, could be more that $15 million if he were to die next year.

  他说，他今年的遗产税是0，但如果他明年死去，遗产税就会超过1,500万美元。

• This so-called "pick-up tax" reduces the federal death tax by an equivalent amount, thus there is no increase in the over-all taxes.

  这所谓的“提取课以税”减少相等数量的联邦遗产税，如此没有上面-所有的税增加。

• "This death tax punishes everyday Americans by forcing them to give up their business, to give up their farms, " he said.

  “遗产税剥削着普通的美国人，迫使他们放弃他们的生意和农场。”他说。

• Estate planning is usually also offered to allow clients to structure their affairs so as to minimise inheritance taxes and probate costs.

  信托公司通常也提供遗产规划服务，使委托人能够调整自己的个人业务，目的是使遗产税和核实遗嘱的花费最小化。

• This made planning a challenge for advisers unable to forecast when a client would die and what the taxes would be.

  这给遗产规划顾问带来挑战，他们无法预测客户何时辞世，也不知道遗产税到底将会有多少.（完）

• Negotiating the terms of the contract could be enough to secure the IHT relief.

  仅通过对合同条款的谈判就足以达到免遗产税。