death tax

1. With 90 per cent of estates too small for tax anyway, this suggests that fully half the likely taxpayers managed to escape death long enough to escape the tax too.
   由于90%的死者遗产数额不大，不到起征点，这表明有整整一半可能需要纳税的人成功地推迟了死亡，从而逃脱了遗产税。
2. In the case where an administrator should be appointed, but not selected for whatever reason within six months following the death of decedent, the tax authority may submit a petition to the court for appointment of an administrator pursuant to the provisions of the non-litigation act.
   其应选定遗产管理人，于死亡发生之日起六个月内未经选定呈报法院者，或因特定原因不能选定者，稽征机关得依非讼事件法之规定，申请法院指定遗产管理人。
3. Congress listened to the people and responded by reducing tax rates, doubling the child credit, and ending the death tax.
   国会听取了人民的心声，同意降低税率，终止征收遗产税，将儿童享受的福利增加一倍。
4. We need to make the tax relief permanent, end the death tax forever, and make our tax code simpler, fairer and more pro-growth.
   我们需要将减税持续下去，永远不再收遗产税，使税法更简明、公平、有助于发展。
5. Congress needs to do its part by making the tax relief we passed permanent and burying the death tax forever.
   议会应该通过使我们已经通过的减税政策永久有效和将遗产税永远的抛弃来完成它的角色。
6. Both chancellors of the exchequer used extra revenues from death duties to lower the income tax.
   两位财政大臣都用从遗产税增加的额外税收抵减所得税，并使所得税降低。
7. Senate Majority Leader Bill Frist, R-Tennessee, had tried repeatedly this year to repeal or reduce the estate tax, derided as the "death tax" by its opponents.
   来自田纳西州的参议院多数党领袖共和党人比尔夫斯特今年曾多次试图取消或削减被其反对者称为“死亡税”的遗产税。
8. "This death tax punishes everyday Americans by forcing them to give up their business, to give up their farms," he said.
   “遗产税剥削着普通的美国人，迫使他们放弃他们的生意和农场。”他说。
9. The American often said that, in a person's life only has two matters to be allowed definitely to be able to occur; death and tax payment.
   美国人常说，一个人一生中只有两件事可以肯定会发生；死亡和纳税。
10. There are only two things that are certain: death and tax.
    人一生中只有两件事是必然发生的：死亡和缴税。
11. The Comparison and Using for Reference of the Death Tax
    遗产税的比较与借鉴
12. Frenchmen have a proverb: "The life only has the death and the tax revenue is inevitable".
    法国人有一句谚语：人生惟有死亡和税收不可避免。
13. But the death tax has some defects, such as influencing the enthusiasm that individuals invest in, and cause and shift etc.
    但是遗产税也存在一些缺陷，如会影响个人投资的积极性，并导致资产的境外转移等。
14. Now there are more than 100 countries to levy the death tax in the world to redistribution social wealth and we can use for reference from the foreign countries and put forward the death tax design measures which matching the conditions for our country.
    目前世界上己有100多个国家和地区开征了遗产税，用以调节社会财富的再分配，这对提出符合我国国情的遗产税制的设计措施和建议具有借鉴意义。
15. Survey of Foreign Death Tax and Presentation Tax and using for Reference in our Country
    国外遗产税和赠与税概况及对我国的借鉴
16. 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。
17. Therefore, this paper proposes to improve return rate and contribution years and other elements of basic pension insurance fund by public policy, to solve existing and future gap by reducing state assets, allocating death tax and issue special bonds.
    因此，本文提出通过政策手段改善基本养老保险基金收益状况和职工缴费年限等政策因素，以遗产税划拨与发行特别债券等手段解决现存成本与未来社会结构变化后的资金缺口压力。
18. Said the human death and taxes are two things inevitable, human society with the introduction of state, will generate tax revenues, since ancient times, humans will have a hazy sense of tax evasion.
    都说死亡和税收是人类不可避免的两件事情，人类社会自从有了国家，便产生了税收，自古以来，人类便有规避税收的朦胧意识。

noun

1. a tax on the estate of the deceased person

   Synonym:    inheritance taxestate taxdeath duty