遗产继承税(inheritance tax)是指被继承人死亡,继承人因继承其遗产而应纳的税,包括财产税和生前赠与税。遗产继承税的课征对象为受益人。至于财产税的范围,无论是有形或无形的财产,都属纳税的范围。下列费用则应于财产总额内予以扣除,即慈善遗赠、丧葬费、遗产管理费、受指定? Inheritance tax (inheritance tax) refers to the death of the heir, heirs inherited his inheritance due tax, including property tax and lifetime gift tax. Heritage inheritance tax levy object for beneficiaries. As for the scope of property tax, whether it is tangible or intangible property, it is the scope of tax payment. The following fees and charges should be deducted from the total amount of property, that is charity bequests, funeral expenses, estate management fees, designated?