饋贈稅 的英文怎麼說

中文拼音 [kuìzèngshuì]
饋贈稅 英文
gift tax
  • 饋 : 動詞（饋贈） make a present of
  • 贈 : 動詞（贈送） give as a present; present as a gift
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 饋贈 : present （a gift）; make a present of sth. ; give as a present
  1. Proponents of an accession normally argue that it should be levied at progressive rates on the lifetime cumulative amount of gifts received.

    主張徵收繼承稅的人通常認為應按收到饋贈品的整個期間的累計數按累進稅率課稅。
  2. Cumulative transfers on death have the same exemption limit but tax rates rise from 30 to 75 per cent.

    死亡遺產累計數的免稅額與饋贈相同，但起過部分的稅率從30增到75。
  3. By 1908 both roosevelt and taft had come out squarely for graduated federal estate, gift, and income taxes.

    到1908年，羅斯福和塔夫脫都堅決贊成分等徵收聯邦財產稅、饋贈稅和所得稅。
  4. Under section 27 a conveyance of immovable property or a transfer of hong kong stock made for a consideration which is in the opinion of the collector inadequate shall, notwithstanding that the transaction is at arm s length and in good faith, be deemed to be a voluntary disposition inter vivos i. e. a gift

    根據印花稅條例第27 4條的規定，如印花稅署署長認為不動產轉易契或香港股票轉讓書的代價不足時，則雖然該買賣是基於公平交易及良好的意圖來訂立，仍會被當作是生者之間的無償產權處置即一項饋贈。
  5. Stamp duty under head 1 or head 2 shall not be chargeable on any conveyance of immovable property or any transfer of hong kong stock operating as a voluntary disposition inter vivos where the beneficial interest therein passes by way of gift from the person entitled to that interest, or from the registered owner, to or on trust for a charitable institution or trust of a public character

    屬于饋贈的不動產轉易或香港股票的轉讓，如果是由享有實益權益的人士或登記物主捐贈與屬公共性質的慈善機構或信託團體，或以信託方式付與屬公共性質的慈善機構或信託團體者，則無須繳付按第1 1或第2 3類所徵收的印花稅。
  6. Stamp duty ordinance stamp duty under head 1 ( 1 ) or head 2 ( 3 ) shall not be chargeable on any conveyance of immovable property or any transfer of hong kong stock operating as a voluntary disposition inter vivos where the beneficial interest therein passes by way of gift from the person entitled to that interest, or from the registered owner, to or on trust for a charitable institution or trust of a public character

    屬于饋贈的不動產轉易或香港股票的轉讓，如果是由享有實益權益的人士或登記物主捐贈與屬公共性質的慈善機構或信託團體，或以信託方式付與屬公共性質的慈善機構或信託團體者，則無須繳付按第1 （ 1 ）或第2 （ 3 ）類所徵收的印花稅。
  7. Under section 27 ( 4 ) a conveyance of immovable property or a transfer of hong kong stock made for a consideration which is in the opinion of the collector inadequate shall, notwithstanding that the transaction is at arm s length and in good faith, be deemed to be a voluntary disposition inter vivos ( i. e. a gift )

    根據《印花稅條例》第27 （ 4 ）條的規定，如印花稅署署長認為不動產轉易契或香港股票轉讓書的代價不足時，則雖然該買賣是基於公平交易及良好的意圖來訂立，仍會被當作是生者之間的無償產權處置（即一項饋贈） 。
  8. 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。
  9. 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。
  10. To compensate for these reductions, they increased the maximum estate tax from 25 to 40 per cent and imposed a new gift tax.

    為補償這些削減，他們將最高財產稅從百分之二十五增為百分之四十，並徵收一種新的饋贈稅。
  11. Cumulative transfers on death have the same exemption limit but tax rates rise from 30 to 75 per cent

    死亡遺產累計數的免稅額與饋贈相同，但起過部分的稅率從30增到75 。
  12. The prize gets recorded as a sales expense, and you don ' t pay any tax

    這項大獎就可以當作是銷售饋贈，你就不用再支付稅金了
  13. . . the prize gets recorded as a sales expense, and you don ' t pay any tax

    這項大獎就可以當作是銷售饋贈，你就不用再支付稅金了
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