Proponents of an accession normally argue that it should be levied at progressive rates on the lifetime cumulative amount of gifts received . 主张征收继承税的人通常认为应按收到馈赠品的整个期间的累计数按累进税率课税。
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Another advantage of a genuine inheritance tax ( not a false friend like britain ' s ) is that the tax authorities can set different rates according to how close heirs are to the donor 真诚的继承税（不是像英国那样虚假的伙伴）另一好处在于税率制定者可以根据受益人和捐赠者之间不同的关系程度而确定不同的税率。
