| EXAMPLE SENTENCES | ||
|---|---|---|
遗产税和财富税不再征收。 Inheritance and wealth taxes have gone. | ||
有收入所得税、利息税、遗产税等等。 We have income tax, inheritance tax, and others. | ||
第一章首先对遗产税的历史沿革进行考察，然后分别从经济和法律的角度，探讨开征遗产税的作用。 The first part reviews the historical evolution of estate duty, and then discusses the effect of levying estate duty from economical and legal point of view. | ||
第四章主要讨论遗产税的规避形式以及预防办法。 The last part mainly determines the elution forms of estate duty and prevention means. | ||
仅通过对合同条款的谈判就足以达到免遗产税。 Negotiating the terms of the contract could be enough to secure the IHT relief. | ||
他支持遗产税，并且出钱支持诸如节育和反核运动这样的事业。 He favours inheritance tax and gives money to such causes as birth control and anti-nuclear campaigning. | ||
遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。 Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate. | ||
并且还有减免税保护资本收益，重要的是，只要满足简单的条件，农业土地就可以免遗产税。 There are also reliefs to shelter capital gains and, importantly, agricultural land is exempt from inheritance tax when simple conditions are met. | ||
