遗产税

zhēng shōu yí chǎn shuì

征收遗产税

levy inheritance tax

jiǎo nà yí chǎn shuì

缴纳遗产税

pay inheritance tax

yī fǎ qiáng huà hé zhēng guǎn gè rén suǒ dé shuì shì shí kāi zhēng yí chǎn shuì hé zèng yǔ shuì

依法强化和征管个人所得税，适时开征遗产税和赠与税。

Enhance collection and management of personal income tax according to law, and levy inheritance and gift tax at the appropriate time.