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The inheritance tax law answers the questions of how to handle the inheritance tax declaration, which properties should be declared for inheritance tax, agricultural land, public facility reserved land, how to declare inheritance tax, the calculation of inheritance value, items that can be deducted from the total amount of inheritance, the calculation of the amount of inheritance tax to be paid, payment of inheritance tax and issuance of certificates, penalties for failure to declare and pay inheritance tax according to regulations, the period for inheritance tax assessment, collection period, and appeal methods, etc., in 9 major categories.