《新英汉词典》和《英华大词典》都把inheritance tax”译为“遗产税,继承税”,而“estate tax”也译为“遗产税”。那么,遗产税和继承税有区别吗?本文就此一陈管见。 根据上海辞书出版社1984年版《法学词典(增订版)》,遗产税亦称继承税,是对继承遗产征收的、以遗产取得人(包括继承人和遗赠受领人) The New English-Chinese Dictionary and the British-Chinese Dictionary both translate inheritance tax as “inheritance tax, inheritance tax,” and “estate tax” as “estate tax.” Is there any difference between inheritance tax and inheritance tax? According to the Shanghai Dictionary Publishing House, 1984 edition of the Law Dictionary (updated edition), the inheritance tax, also known as inheritance tax, is inherited inheritance levied on the heritage, including heirs and bereaved recipients,