对财产所有人死亡时遗留的财产净值征收的税inheritance tax

• 依法强化征管个人所得税，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.

• 英国税收调节措施主要是征收个人所得税、遗产税和赠与税等。

  The UK tax redistribution measures primarily include personal income tax, inheritance tax, and gift tax.