上面這些術(shù)語(yǔ)均與遺產(chǎn)有關(guān)，目前，不少英漢詞典對(duì)這些術(shù)語(yǔ)的譯法多有一些問(wèn)題。實(shí)際上，在國(guó)外，尤其是在美國(guó)，這幾種稅收有較明顯的區(qū)別。準(zhǔn)確地講，estate tax應(yīng)當(dāng)譯為“遺產(chǎn)稅”，是針對(duì)死者遺留的大宗財(cái)產(chǎn)所征的稅，其稅率一般很高，是以遺產(chǎn)凈值為計(jì)征依據(jù)向遺產(chǎn)繼承人征收[1]。而inheritance tax 則應(yīng)譯為“繼承稅”，它是針對(duì)繼承人的繼承權(quán)所征的稅收，屬于特權(quán)稅(excise)的范疇death duty (or tax)為通用語(yǔ)，是指對(duì)死者的財(cái)產(chǎn)及財(cái)產(chǎn)轉(zhuǎn)讓所征收的一切賦稅，既包括estate tax又包括inheritance tax,故應(yīng)當(dāng)譯為“遺產(chǎn)繼承稅”[3]。succession duty (or tax)和 legacy tax 均為就遺囑所指定遺贈(zèng)產(chǎn)的繼承權(quán)所征之稅，也為一種特權(quán)稅（excise)，從某種意義上講等同inheritance tax，故應(yīng)譯為“遺贈(zèng)產(chǎn)繼承權(quán)稅”或 “遺贈(zèng)產(chǎn)繼承稅”[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).