An " estate tax" is tax you have to pay when you die.

“遗产税”是您死后必须缴纳的税款。

The tax that you pay on the money when you die is called an " estate tax."

您死后为这笔钱缴纳的税称为“遗产税” 。

One of the things he did was to lower both the income tax and the estate tax.

他所做的其中一件事是同时降低所得税和遗产税。

Imagine you're old and frail; you don't have much time left; and imagine the estate tax is about to be lowered.

想象一下你年老体弱；你剩下的时间不多了；想象一下遗产税即将降低。

The pieces of legislation that will receive attention include a real estate tax, export control and the laws on the promotion of basic medical healthcare.

包括房地产税法、出口管制法和基本医疗卫生与健康促进法等法律。

After her partner died, she argued that she had a consntitutional right to stir the same deduction in estate tax as heterosexual couples. Judges ruled in her favor.

她的伴侣去世后，她辩称，她有权像他异性恋夫妻一样遵守遗产税的规定。法官裁决支持她的主张。