上面这些术语均与遗产有关，目前，不少英汉词典对这些术语的译法多有一些问题。实际上，在国外，尤其是在美国，这几种税收有较明显的区别。准确地讲，estate tax应当译为“遗产税”，是针对死者遗留的大宗财产所征的税，其税率一般很高，是以遗产净值为计征依据向遗产继承人征收[1]。而inheritance tax 则应译为“继承税”，它是针对继承人的继承权所征的税收，属于特权税(excise)的范畴death duty (or tax)为通用语，是指对死者的财产及财产转让所征收的一切赋税，既包括estate tax又包括inheritance tax,故应当译为“遗产继承税”[3]。succession duty (or tax)和 legacy tax 均为就遗嘱所指定遗赠产的继承权所征之税，也为一种特权税（excise)，从某种意义上讲等同inheritance tax，故应译为“遗赠产继承权税”或 “遗赠产继承税”[4]。
[1]“ A tax imposed on large estate left by decedents，based upon the value of the estate and required to be paid out of estate funds before the estate is distributed to heirs or takers under a will. ”Cf. James E. Clapp, Random House Webster's Dictionary of the Law, at p. 164, Random House ( 2000 ).
[2]“Tax imposed in some states upon the privilege of receiving property from a decedent at death as contrasted with an estate tax which is imposed on the privilege of transmitting property at death. A tax on the transfer or passing of estates or property by legacy, devise, or intestate succession；not a tax on the property itself, but on the right to acquire it by descent or testamentary gift. ”Cf. The Publisher's Editorial Staff，Black's Law Dictionary, abridged 6th edition, at p. 539, West Publishing Co, (1991).
[3] "An estate tax or inheritance tax. ” Cf. Bryan A. Gamer, Black's Law Dictionary, 7th edition, at p. 1469, West Group (1999).
[4] "An excise on privilege of taking property by will or inheritance or by succession on death of owner. ”Cf. The Publisher's Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p. 618, West Publishing Co. (1991).
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