遺產稅署 的英文怎麼說

中文拼音 [yíchǎnshuìshǔ]
遺產稅署 英文
estate duty office
  • 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
  • 署 : Ⅰ名詞（辦公的處所） a government office; office Ⅱ動詞1 （布置） make arrangements for; arrange 2 ...
  • 遺產稅 : death duties
  • 遺產 : legacy; inheritance; heritage
  1. 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。
  2. 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。
  3. 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。
  4. Apart from reporting the income and settling the tax liabilities of the deceased taxpayer, usually the executor has to apply to the estate duty office for a certificate of receipt of estate duty or a certificate of exemption from estate duty

    ?遺囑執行人除了要為已故納稅人申報收入清繳稅款外，通常亦須向遺產稅署申請
  5. Estate duty commissioner

    遺產稅署署長
  6. 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。
  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 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。
  8. Estate duty office inland revenue department

    遺產稅署
  9. Estate duty office

    遺產稅署
  10. The estate duty office is responsible for the assessment and collection of estate duty which is charged on that part of the deceased persons estates situated in hong kong

    遺產稅署負責評核及收取遺產稅。該稅項是就已故人士在香港的遺產而徵收。
  11. The safe deposit box should not be opened nor any articles be removed from it after the death of the deceased without authority from the estate duty office

    除獲遺產稅署批準外，任何人士均不應在死者去世后，自行開啟保險箱或取去存放在內的任何物品。
  12. " the estate beneficiaries support unit will take over the relevant functions from the estate duty office of the inland revenue department in april, " a home affairs department spokesman said

    民政事務總署發言人表示：遺產受益人支援組將於四月起，自稅務局遺產稅署接手相關的工作。
  13. 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。
  14. Affidavits and accounts are required to be submitted to the estate duty office and duty thereon shall be due on the delivery thereof or on the expiration of six months from the death, whichever happens first

    遺產申報誓章及遺產呈報表須交予遺產稅署，而有關稅款亦須于遞交上述文件時或於死者去世日期起計6個月的限期內清繳以較早者為準。
  15. Any person who intermeddles i. e. takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of such estate without first delivering to the commissioner of estate duty the relevant affidavit account shall be liable to a penalty of 10, 000 and to a further penalty equal to three times the amount of duty payable upon the whole estate of the deceased

    任何人士如擅自處理死者的遺產即未先行向遺產稅署署長遞交有關遺產申報誓章遺產呈報表，而佔有或以任何方式管理死者遺產的任何部分，或該遺產所得收益的任何部分，可被判罰款10 ， 000 ，另加罰相等於死者遺下的全部財產所應繳稅款3倍的罰款。
  16. Any person who intermeddles ( i. e. takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of such estate without first delivering to the commissioner of estate duty the relevant affidavitaccount ) shall be liable to a penalty of $ 10, 000 and to a further penalty equal to three times the amount of duty payable upon the whole estate of the deceased

    任何人士如擅自處理死者的遺產（即未先行向遺產稅署署長遞交有關遺產申報誓章遺產呈報表，而佔有或以任何方式管理死者遺產的任何部分，或該遺產所得收益的任何部分） ，可被判罰款$ 10 ， 000 ，另加罰相等於死者遺下的全部財產所應繳稅款3倍的罰款。
  17. However, if the deceased held a safe deposit box with a bank either in sole or joint names, the intending executor or administrator must call or write to the estate duty office to arrange an appointment for taking an inventory of the contents of the safe deposit box beforehand

    不過，如死者生前在銀行開有保險箱無論是單獨開設或聯名開設，則遺囑執行人或遺產管理人必須首先前來或來信遺產稅署，安排人員點算保險箱內所存放的物品。
  18. However, if the deceased held a safe deposit box with a bank ( either in sole or joint names ), the intending executor or administrator must call or write to the estate duty office to arrange an appointment for taking an inventory of the contents of the safe deposit box beforehand

    不過，如死者生前在銀行開有保險箱（無論是單獨開設或聯名開設） ，則遺囑執行人或遺產管理人必須首先前來或來信遺產稅署，安排人員點算保險箱內所存放的物品。
  19. 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。
  20. At present the commissioner of inland revenue performs her functions and carries out the related administrative arrangements under the estate duty ordinance through the estate duty office. many of these are similar to the new powers of the secretary for home affairs

    現時，稅務局局長通過轄下遺產稅署執行她在遺產稅條例下的各項職能，包括相關的行政安排，其中不少都與建議賦予民政事務局局長的新職能相類。
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