遗产税是对纳税人死亡后留下的财富课征的税收,为防止纳税人在世时以赠与的方式先将财产分于子女亲友等,因此制定了赠与税,美国的遗产与赠与税是合并统一征收的,并适用同一税率,以避免利用遗产与赠与税率的不同,达到逃税的目的。 The estate tax is a tax levied on the wealth left by the taxpayers after the death of the taxpayer. To prevent the taxpayers from distributing property to their relatives and friends first by way of giving gifts when they were alive, the estate tax was drafted and the inheritance and gift tax in the United States was merged Uniform collection, and apply the same tax rate, in order to avoid the use of different inheritance and gift tax rates, to achieve the purpose of tax evasion.