death and gift tax遗产和赠与税
death tax and presentation tax遗产税和赠与税
death h and gift tax遗产和赠与税
The death tax is one that levied on the heritage left by the inherited after his death.
遗产税是针对被继承人死亡时所遗留财产征税的一种税收。
参考来源 - 试论我国遗产税法律制度的构建But the death tax has some defects, such as influencing the enthusiasm that individuals invest in, and cause and shift etc. outside the border of the assets.
但是遗产税也存在一些缺陷，如会影响个人投资的积极性，并导致资产的境外转移等。
参考来源 - 我国开征遗产税问题研究