遺產和贈與稅 的英文怎麼說
中文拼音 [yíchǎnhézèngyǔshuì]
遺產和贈與稅
英文
death and gift tax- 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...
- 和 : 和動詞(在粉狀物中加液體攪拌或揉弄使有黏性) mix (powder) with water, etc. : 和點兒灰泥 prepare some plaster
- 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
- 遺產 : legacy; inheritance; heritage
- 贈與 : favour; gift; grant贈與合同 contract of gift; 贈與人 donor; 贈與稅 [法律] gift tax; 贈與證書 deed of gift
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A survey on the death taxes and gift taxes in the oecd member countries
成員國徵收遺產和贈與稅簡況Death and gift tax
遺產和贈與稅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。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。分享友人