遺產稅法 的英文怎麼說

中文拼音 [yíchǎnshuìfǎ]
遺產稅法 英文
inheritance tax law
  • 遺 : 遺動詞[書面語] （贈與） offer as a gift; make a present of sth : 遺之千金 present sb with a gener...
  • 產 : Ⅰ動詞1 （人或動物的幼體從母體中分離出來） give birth to; be delivered of; breed 2 （創造財富; 生...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 遺產 : legacy; inheritance; heritage
  • 稅法 : law of tax; tax law; tariff law
  1. In the year, the court of first instance handed down a decision in favour of the executrix. the case was on whether certain property disposed of by the deceased within 3 years prior to his death is still liable to estate duty

    在本年度，原訟法庭就案中死者于去世前三年內已處置的某些財產是否還須繳交遺產稅的問題作出了判決，裁定遺囑執行人勝訴。
  2. Generally speaking, heirs to estate have to go through the procedure of estate duty assessment before applying to the court for the granting of probate or letter of administration

    現時，一般來說，遺產承繼人在向法院申請發出承辦文件以領取遺產前，均須經過評核遺產稅的程序。
  3. No probate or letters of administration shall be issued by the court until the commissioner shall have certified in writing that the estate duty payable by the executor upon the estate in respect of which probate or letters of administration is sought has been paid or that he has allowed payment thereof to be postponed, or that no estate duty is payable in respect of the estate

    法院不會發出任何遺囑認證或遺產管理書，直至遺產稅署署長以書面證實遺囑執行人已清繳有關正在申領遺囑認證或遺產管理書的遺產所應繳付的遺產稅款，或署長已批準遺囑執行人延期繳納有關稅款，又或該筆遺產無須繳付任何遺產稅款。
  4. Where certificate of payment or of exemption cannot be issued within a reasonable period of time, e. g. due to tracing of life time gifts, protracted negotiations on valuation of land or shares or where interest in a pre - deceased s estate is involved, the executor administrator can apply to the commissioner for provisional clearance papers upon production of satisfactory guarantee bank guarantee, equitable mortgage of properties, deposit of quoted shares, transfers of bank account balances as payment on account, etc. the executor administrator can then proceed with the application for the grant without delay

    如本署未能于合理時間內發出繳付遺產稅證明書或豁免遺產稅證明書，例如：由於須追查死者生前的饋贈就土地或股票估值進行長時間的協商或涉及已故者生前的財產權益問題而引致延誤，如遺囑執行人遺產管理人能提供充足的保證銀行保證書衡平法上的物業按揭上市股票押存銀行戶口轉帳付稅等，可向遺產稅署署長申請臨時遺產稅清妥證明書，並可隨即進行申請辦理遺囑認證書，無須延誤。
  5. Where certificate of payment or of exemption cannot be issued within a reasonable period of time, e. g. due to tracing of life time gifts, protracted negotiations on valuation of land or shares or where interest in a pre - deceased s estate is involved, the executoradministrator can apply to the commissioner for provisional clearance papers upon production of satisfactory guarantee ( bank guarantee, equitable mortgage of properties, deposit of quoted shares, transfers of bank account balances as payment on account, etc. ). the executoradministrator can then proceed with the application for the grant without delay

    如本署未能于合理時間內發出繳付遺產稅證明書或豁免遺產稅證明書，例如：由於須追查死者生前的饋贈、就土地或股票估值進行長時間的協商、或涉及已故者生前的財產權益問題而引致延誤，如遺囑執行人遺產管理人能提供充足的保證（銀行保證書、衡平法上的物業按揭、上市股票押存、銀行戶口轉帳付稅等） ，可向遺產稅署署長申請臨時遺產稅清妥證明書，並可隨即進行申請辦理遺囑認證書，無須延誤。
  6. The bill was introduced into the legislative council on may 11, 2005. it aims to give effect to the proposal in the 2005 - 2006 budget to abolish estate duty and to make related and consequential amendments

    該項法案於2005年5月11日提交立法會審議，旨在實施2005至2006年度財政預算案中取消遺產稅的建議，並作出有關及相應的修訂。
  7. The commissioner of inland revenue, who also holds the statutory appointments of collector of stamp revenue and estate duty commissioner, is responsible for the administration of the following ordinances and the rules and regulations made under these ordinances

    負責執行的條例稅務局局長同時獲法定委任為印花稅署署長及遺產稅署署長，負責執行下列條例及根據該等條例制定的規則及規例。
  8. The commissioner of inland revenue, who also holds the statutory appointments of collector of stamp revenue and estate duty commissioner, is responsible for the administration of the following ordinances and the rules and regulations introduced under the provisions of these ordinances

    負責執行的條例稅務局局長同時獲法定委任為印花稅署署長及遺產稅署署長，負責執行下列條例及根據該等條例引伸的規例及規定。
  9. A pamphlet on " how to apply for estate duty clearance " and a booklet entitled " probate registry " ( published by the judiciary ) can also be obtained from this department s estate duty office on 5f

    如欲查詢申請遺產稅證書或遺產承辦書手續，請向本局五樓遺產稅署索取怎樣申請遺產稅證書及由司法機構印製的遺產承辦處小冊子。
  10. Because its main tax evasion manner is by donation. at the same time, chinese estate duty act must have to prescribe to levy gift tax

    通過贈與的手段規避遺產稅是逃稅的主要方式，因而在我國遺產稅立法中，必須同時規定開征贈與稅。
  11. On balance, after weighing these factors, i propose to abolish the tax and will introduce the relevant bill into this council as soon as possible

    因素，權衡輕重，我建議取消遺產稅，並將盡快向立法會提交有關的條例草案
  12. The aim of this paper is to research the theoretical basis, specific measures and relative policies in order to perfect the property tax system of our country. through describing the current situations of our property tax system and analyzing its features and its problems and causes, we should build a scientific, tight and complex property tax system. meanwhile, we must follow our real conditions to use the international experience and combine the request “ levying a unified and standardized property tax ” in the 3d party sixteenth

    本文從我國財產稅制的現狀和存在問題出發，通過對國外財產稅體系的描述，在借鑒國際經驗的國情基礎上，就改進和完善我國財產稅制進行了理論及征管實踐研究，主張以物業稅為主導，合理歸並財產稅收體系中的現有稅種，適時開征遺產稅與贈與稅，同時提升財產稅收的立法層次並適度分權，建立完善財產評估制度等配套措施，在效率優先、兼顧公平的原則下，充分發揮財產稅的財政職能和公平財富的職能。
  13. Valuation : valuations for purchase, sale, letting and mortgage for all types of properties ; statutory valuations relating to resumption, rent control, rating, stamp duty, estate duty, etc. ; valuations of company portfolios etc

    估價：各類物業買賣、租賃及按揭的估價；收地、租務管制、差餉、厘印費、遺產稅等法定估價；公司投資組合估值等
  14. Estates of persons who pass away on or after the commencement date of the ordinance will not be subject to estate duty

    若一名人士在法案生效日期當日零時零分或之後去世，他的遺產將無須繳付遺產稅。
  15. We intend to adopt the date of enactment of the bill as the cut - off date and the estate in cases involving deaths after that date will not be subject to estate duty

    目前的構思是以法例通過日期為界線，所有在該日期后發生的去世個案均不用繳付遺產稅。
  16. The nominal duty is necessary to ensure that all existing legislative provisions and legal documents making reference to actual charging or payment of estate duty would not be put in doubt during the interim period

    徵收象徵性稅款會確保所有提述實際收費或繳付遺產稅的現行法律條文和法律文件，不會受到質疑。
  17. The commissioner has power to postpone payment and the high court or the district court hearing the appeal may also dispense with the payment of duty as a condition of the appeal on the ground of hardship to the appellant

    遺產稅署署長有權延遲繳稅日期，而聆訊上訴的高等法院或地方法院亦可以上訴人的經濟困難為理由，豁免繳付遺產稅款作為上訴的條件。
  18. Republicans say the estate tax - which they have dubbed the " death tax " - makes it impossible for many americans to pass on their family - owned businesses or farms to their children

    共和黨人說，遺產稅，也就是他們所稱的「死亡稅」 ，使得許多美國人無法將家庭買賣或農場傳給孩子。
  19. The last part mainly determines the elution forms of estate duty and prevention means

    第四章主要討論遺產稅的規避形式以及預防辦法。
  20. 3 legislative measures the bill to abolish estate duty has been passed by the legislative council on 2 november, with retrospective effect from 15 july 2005

    （三）在法例方面配合金融業的發展立法會已於本月二日通過取消遺產稅，追溯至今年七月十五日。
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