1·Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.
遗产税也可被视作对死者征收的直接税,虽然其负担者归属与遗产的继承人。
2·How will I know if I have to pay inheritance tax?
我怎么知道我是否必须缴遗产税?
3·The author analysis the current conditions of inheritance tax, refuting opponents' five reasons.
对开征遗产税的现实条件做了详细分析,反驳了反对者所说的五大理由。
4·This article advocates the introduction of inheritance tax.
本文主张开征遗产税。