英语词汇“遺産税”的翻译、意思、用法、释义-英汉汉英双解词典

词汇	遺産税
释义	遺産税 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。对财产所有人死亡后遗留的财产所课征的租税。遗产税的纳税义务人包括遗嘱执行人、继承人、受赠人及遗产管理人。
随便看	cutting-seedling cutting seedling raising cutting seedlings cutting sequence cutting series cutting series, felling series cutting-series map cuttings gas cutting shear cutting, shearing cutting sheet material in general cutting shoe cutting shoe of caisson cutting shoot cutting shop cutting short cutting side slopes cutting simulation cuttings-in cutting size Cutting skill cuttings lag time cutting slash cutting sleeve Cuttings length