繳付遺產稅 的英文怎麼說

中文拼音 [jiǎofùyíchǎnshuì]
繳付遺產稅 英文
payment of estate duty
  • 繳 : 繳名詞[書面語] （系在箭上的絲繩, 射鳥用） silk rope （fastened to the arrow）
  • 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
  • 遺產稅 : death duties
  • 遺產 : legacy; inheritance; heritage
  1. Exemption from estate duty is allowed for the following : -

    下列情形可獲豁免繳付遺產稅：
  2. 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。
  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 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。
  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 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。
  5. An executor has the duty to handle the tax affairs of the deceased taxpayer, including the submission of tax returns, supplying information and settlement of tax bills that are payable and recoverable out of the deceased person s estate

    ?遺囑執行人須負責代已故納稅人處理有關稅務事宜，包括呈交報稅表，提供資料及從已故納稅人的遺產中繳付稅款。
  6. Interest on unpaid estate duty

    欠繳遺產稅須付的利息
  7. Payment of estate duty

    繳付遺產稅
  8. 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。
  9. 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。
  10. 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。
  11. 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。
  12. Certificate of payment or exemption

    繳付或豁免遺產稅證明書
  13. Apart from the abolition of estate duty, we have exempted offshore funds from profits tax since last year

    除了取消遺產稅外，我們亦已於去年實施豁免離岸基金繳付利得稅。
  14. Is payable on delivery of an estate duty affidavit or account or within 6 months from the date of the deceaseds death, whichever is the earlier, 894 million was received during the year in advance of the issue of formal assessments

    遺產稅須在遞交遺產稅申報誓章時繳納（或在死者去世后6個月內繳納，以較早者為準） ，因此，本局于本年度在未發出正式評稅前已先收到付款合共8 . 94億元（
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