Question

求高手帮我翻译一段英文 谢谢!

amount and/or a lower tax rate than property going to a non-relative. The federal death tax is referred to as the federal estate tax. The characteristic of an estate tax is that for any given size net estate the tax will be the same regardless of who receives it. For example, the federal tax on a 55 million bequest after applying a $391,600 federal state death tax credit would be 51,806,400, whether the estate went to the decedent's children or went entirely to strangers (non-relatives).
However, the federal estate tax is not a pure estate tax in that two deductions are based upon the relationship or nature of the beneficiary. A complete marital deduction is allowed for all property going to a surviving spouse (for a non-USA citizen spouse a special trust might be required, but we'll save that until later), and a complete charitable deduction is allowed for property going to qualified charities. Since these are complete (100%) deductions, subtracted from the gross estate before arriving at the taxable estate, and they are the only two deductions that are based upon the character of the beneficiary, little is lost in thinking ofthe federal death tax as an estate tax. At the state level, some states impose an estate tax and others have an inheritance tax. The trend is to impose an estate tax that results in no additional cost to the estate because, although it is paid to the state, the state death tax statute sets the death taxes as being equal to the state's allowable share of the federal state death tax credit.

Answer 1

专业翻译：
额和/或降低税率比财产去一个非相对的。联邦死亡税是被称为联邦遗产税。特点一遗产税的是，对于任何给定大小净遗产税将同时不管是谁，收到它。举例来说，联邦税就一55000000遗赠后申请三十九点一六○万美元联邦国家的死亡税收抵免将51806400 ，无论是地产曾到死者的子女或到完全陌生的（非亲属） 。
不过，联邦遗产税，是不是一个单纯的地产税，在这两个扣除所依据的关系或性质的受益人。一个完整的婚姻扣除，是让所有的财产去尚存配偶（非美国公民的配偶一个特别信托可能需要的，但我们会保存，直到后来） ，以及一个完整的慈善扣除是让物业去合资格的慈善机构。因为这是完成（ 100 ％ ）扣除额，减去总地产在抵港前，在课税地产，他们是仅有的两个扣除额是根据性质的受益人，很少是失去了在思想之联邦死亡税作为地产税。在国家一级，一些国家施加的地产税和其他有继承税，赠与税。趋势是强加给地产税，结果在不增加额外费用，以地产，因为它虽然是支付给国家，国家的死亡税规约集的死亡税作为平等的，以国家的允许份额的联邦国家的死亡税信用。
谢谢……

Answer 2

超过找非亲戚的财产的数量及[或] 较低的税率。 联邦的遗产税被称为联邦的不动产税。 不动产的特性税是为任何的给予大小网不动产税将会不管谁接受它是相同的。 举例来说，在一个五千五百万个遗赠物上的联邦的税在应用 $391,600 联邦的州死亡税信用之后会是 51,806,400, 是否不动产给故人的孩子或者完全地给陌生人 (非亲戚)了。
然而, 联邦的不动产税在二个减除以关系或受益人的个性为基础中不是纯粹的不动产税。 一个完全的丈夫减除被考虑到找生还配偶 (为非美国籍的市民配偶，特别的信赖可能被需要, 但是我们将会解救那直到比较迟的) 的所有的财产，而且一个完全的慈善减除被考虑到去合格的慈善的财产。 因为这些是完全的 (100%) 减除, 从总共的不动产起在可课税的不动产到达之前减去了，而且他们是以受益人的个性为基础的只有二个减除,一点点在思考的 ofthe 被遗失 , 如一个不动产的联邦遗产税课以税。 在州水平，一些州强加不动产税，而且其它有遗传税。 趋势将强加不动产没有造成对不动产的另外费用的税因为, 虽然它被支付到州，但是州遗产税法令当做身为对手对州的联邦州的可允许部份设定遗产税遗产税信用。