estate duty 中文意思是什麼
estate duty
解釋
[tax] 財產稅，遺產稅。-
Estate duty affidavits statements in lieu of affidavit
呈報遺產宣誓書或遺產簡易呈報表 -
Estate duty ordinance cap 111 hotel accommodation tax returns
遺產稅條例第111章 -
Enactments relating to estate duty ordinance cap 111
有關遺產稅條例第111章的修訂 -
Estate duty office interpretation and practice notes
印花稅署釋義及執行指引 -
Revenue abolition of estate duty ordinance 2005
2005年收入取消遺產稅條例 -
Revenue abolition of estate duty bill 2005
2005年收入取消遺產稅條例草案 -
Exemption from estate duty is allowed for the following : -
下列情形可獲豁免繳付遺產稅： -
Public views invited on estate duty review
政府就檢討遺產稅諮詢公眾意見 -
Estate duty of 1. 468 billion was collected during the year
本年度的遺產稅收入為14 . 68億元 -
In the year, the court of first instance handed down a decision in favour of the executrix. the case was on whether certain property disposed of by the deceased within 3 years prior to his death is still liable to estate duty
在本年度，原訟法庭就案中死者于去世前三年內已處置的某些財產是否還須繳交遺產稅的問題作出了判決，裁定遺囑執行人勝訴。 -
Issued by the judiciary, it is necessary for the deceased s relatives to obtain an estate duty clearance before they can apply for a probate or letters of administration
小冊子，否則，死者親屬在申領遺囑認證書或遺產管理書之前，必須先領取遺產稅證明書。 -
Issued by the judiciary ), it is necessary for the deceased s relatives to obtain an estate duty clearance before they can apply for a probate or letters of administration
小冊子） ，否則，死者親屬在申領遺囑認證書或遺產管理書之前，必須先領取遺產稅證明書。 -
Generally speaking, heirs to estate have to go through the procedure of estate duty assessment before applying to the court for the granting of probate or letter of administration
現時，一般來說，遺產承繼人在向法院申請發出承辦文件以領取遺產前，均須經過評核遺產稅的程序。 -
" apart from attracting or retaining capital to promote the development of hong kong s financial services industry, the proposed abolition of estate duty will also reduce the time taken for obtaining the grant of probate or letters of administration, thereby helping to ease cash - flow problems heirs to an estate currently face, particularly for operators of small and medium enterprises, " the spokesman added
除了吸引或保留資金以推廣香港的金融業發展外，取消遺產稅亦會縮短遺產承繼人申請遺囑認證和遺產管理書以領取遺產的時間。這會有助紓緩他們現時所面對的資金周轉問題，特別是對經營中小企業的人士。 -
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。 -
Provisional estate duty clearance papers
臨時遺產稅清妥證明書 -
No estate duty affidavits and accounts need to be filed and no estate duty clearance papers are needed for the application for a grant of representation in respect of deaths occurring on or after that date
隨著取消遺產稅，無須就該日或之後去世的人士的遺產遞交遺產申報誓章或呈報表，或領取遺產稅清妥證明書以申請遺產承辦書。 -
Since the enactment of the revenue abolition of estate duty ordinance 2005 on 11 february 2006, the bereaved are no longer required to pay duty on the estates of people who have passed away on or after that date. there is no need for the bereaved to file estate duty affidavits or accounts or to submit any estate duty clearance papers in their application for a grant of representation
自《 2005年收入（取消遺產稅）條例》於二零零六年二月十一日生效后，已故人士的親屬毋須就該日或之後去世人士的遺產繳交稅項，也毋須遞交遺產申報誓章或呈報表，或領取遺產稅清妥證明書以申請遺產承辦書。 -
The ordinance provided for a system of registering the title to land and made consequential amendments to the estate duty ordinance, inland revenue ordinance and stamp duty ordinance
本條例旨在就土地業權注冊制度訂定條文，並對《遺產稅條例》 、 《稅務條例》及《印花稅條例》作出相應修訂。 -
The bill was introduced into the legislative council on may 11, 2005. it aims to give effect to the proposal in the 2005 - 2006 budget to abolish estate duty and to make related and consequential amendments
該項法案於2005年5月11日提交立法會審議，旨在實施2005至2006年度財政預算案中取消遺產稅的建議，並作出有關及相應的修訂。
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