estate duty

The second chapter of the levy estate duty and the necessity of the feasibility.

第二章对开征遗产税的必要性与可行性进行了探析。

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Hong Kong scrapped estate duty last year, to enhance its appeal to international capital.

去年，香港政府取消了遗产税，以提升它对国际资本的吸引力。

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In settling estate duty, some enterprises may have to sell their assets to raise cash and as a result encounter operating difficulties.

他们亦可能因需要现金缴纳遗产税而须变卖资产，以致出现经营上的困难。

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To exempt from estate duty the moneys payable under the interests in a policy of insurance effected on the life of a deceased person.

规定凡根据就去世人士的寿命订立的保险单而取得的款项及权益，可获豁免缴交遗产税。

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Justice and efficiency should be our ultimate jumping-off place and ascription when we institute social policy and constitute law, and so it should be the main theoretical basis on levying estate duty.

公平与效率应当是我们制定社会政策和立法的根本出发点和归属。因而，公平与效率理应是开征遗产税的主要理论依据。

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Comparative analysis of the taxpayer, collection targets, deductions and exemption amount, tax credits and tax rate five aspects of estate duty, the levying of Inheritance Tax is able to draw on.

其次对遗产税的要素即纳税义务人、征收对象、扣除项目和免征额、税收抵免和税率五个方面加以比较分析，使我国的遗产税开征得以借鉴。

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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当日零时零分或之后去世，他的遗产将无须缴付遗产税。

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Estate duty on the property left by the death collect taxes, the introduction of inheritance tax in China is the current industry practice with the theoretical circle on the hot, and the introduction of inheritance tax legislation is the premise of duty.

遗产税是对公民死亡时遗留的财产课征的税收，开征遗产税是我国目前理论界与实务界探讨的热点，而遗产税立法是开征遗产税的前提。

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The Exploration of Chinese Estate Duty Legislation

我国遗产税立法若干问题探讨

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Apart from the abolition of estate duty, we have exempted offshore funds from profits tax since last year.

除了取消遗产税外，我们亦已于去年实施豁免离岸基金缴付利得税。

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Provisional Certificate of Receipt of Estate Duty

遗产税收讫临时证明书

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And this content didn't certainly become the real estate management corporation's attached duty.

而且这一内容并非当然的成为物业公司的附随义务.

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This article mainly discusses some subjects of Chinese Estate Duty Legislation.

本文拟就遗产税立法中的若干问题进行探讨。

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Ensuring Operation Safety of Heavy Duty Freight Car by Strengthening Technology Estate Inspecting and Transport Satety Monitoring

加强技术状态检测与运输安全监测，确保长大货物车运输安全

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It is the middle class that will benefit most if we abolish estate duty.

取消遗产税后，最大的得益者是中产。

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The estate duty office is responsible for the assessment and collection of estate duty which is charged on that part of the deceased persons estates situated in Hong kong.

遗产税署负责评核及收取遗产税。该税项是就已故人士在香港的遗产而徵收。

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Relevant terms and definitions in the stamp duty ordinance, Estate Duty Ordinance and Inland Revenue Ordinance have also been updated accordingly.

印花税条例，遗产税条例及税务条例中各有关名称和定义，同时被相应更新。

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The move would also help SMEs who might encounter cash flow problems and operating difficulties in settling estate duty.

这项建议亦会对因需要现金缴纳遗产税，而可能出现资金周转不灵及经营上困难的中小企业有帮助。

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Specifically, charitable organizations can enjoy four main categories of tax benefits, including profit tax, consumption tax, behavior tax and income tax; the donators can also enjoy the tax benefits of estate duty, etc..

具体说来，慈善组织可享受的税收优惠包括收益税、消费税、行为税和所得税四大类；捐赠人亦可享受遗产税等税收优惠。

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To implement the purchase of real estate deed tax, stamp duty on subsidies.

实行购买商品房契税 、 印花税补贴.

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To attract more investors and offshore funds to Hong kong, measures have been taken to abolish estate duty and exempt offshore funds from profits tax.

取消遗产税和豁免离岸基金缴交利得税，就是吸引投资者和离岸基金的措施。

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The second part mainly concerns on theoretical basis of levying estate duty.

第二章对开征遗产税的理论依据进行探讨。

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The last part mainly determines the elution forms of estate duty and prevention means.

第四章主要讨论遗产税的规避形式以及预防办法。

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