estate and gift tax meaning in English

遗产及赠与税

Taxation is one of the most often used and effective tools in market economy . in most developed countries , the governments generally set up a comprehensive , all - round tax system which consists of personal income tax , estate and gift tax , security tax to regulate income distribution
西方发达市场经济国家普遍建立了有个人所得税、遗产赠与税、社会保险税为核心的全方位、多层次收入分配税收调节体系，其中个人所得税在整个税收收入中占有相当大的比重。