inheritance duty 中文意思是什麼
inheritance duty
解釋
遺產稅- inheritance : n. 1. 繼承，承受。2. 遺傳；遺傳性，遺傳質。3. 遺產；繼承物，遺贈。4. 天賦。5. 繼承權，世襲權。
- duty : n 1 義務，本份；責任；職責，職務，職能。2 忠節，孝順；恭敬，尊敬，敬意；義，誼。3 稅，關稅；【機...
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The eleven years " practice proves that the single, unsystematic securities tax system with stamp duty as its main part, as a product of immature securities market has exposed its deficiencies and is not adaptable to the development of securities market. for example, the stamp duty has many deficiencies such as its law basis is not enough, levy scale is narrow and limited, tax rate is irrational, the regulation that whom income belongs to is unclear, and levy scale is overlapped with inheritance tax
十一年來的實踐證明，這種在我國證券市場發育不成熟的條件下出臺的以證券交易印花稅為主體的證券稅制，己不適應證券市場發展的需要，暴露出越來越多的缺陷，例如就證券交易印花稅而言，就存在法律依據不足、征稅范圍過窄、稅率設置不合理、收入歸屬的規定不明確以及征稅范圍和遺產與贈與稅存有交叉等問題。 -
For example, we must confirm a succession system based on the co - existence of general succession and limited succession on the premise that the claimant claims inheritance separation, or claims that the inheritance should be conducted as abandonment of succession, because it is n ' t enough for paying off debts. the heir will lose the interests from limited succession because of not performing the duty of honestly telling the truth
我國無條件限定繼承製度應予以全方位的改良：確立以概括繼承和限定繼承並存的繼承方式，繼承人享有限定繼承利益的前提是遺產債權人請求遺產分離，或繼承人主張遺產不足以清償債務而被推定放棄繼承，繼承人不履行誠實告知義務將喪失限定繼承利益。
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