He inherited substantial property subtracted legacy tax. 减去遗产税,他继承了富裕的财产。
The author of this article proposes to levy the estate gift taxes for the sake of dwindling income gap, and construct a scientific tax system of the legacy tax. 从遗产税和赠与税的征税理由、课税制度、配合征收方式、征税依据、课税范围、减免扣除、税率和归属划分等方面介绍了国外遗产税和赠与税开征的概况。
First, the government should finance all legacy benefits out of general tax revenues on a pay-as-you-go basis. 首先,政府应该从财政税收中全部承担到期即付的遗留福利债务。
Whether and when legacy tax should be levied has been a hot question of the reform of the tax system in China. 遗产税是否应该开征以及在什么时候开征,一直是我国税收制度改革中的热点问题。
Legislation Analysis and Frame Design on Legacy Tax System 遗产税制度的立法分析及框架设计
Famous economist Li Yining in China points out, in order to prevent the taxable person of legacy tax from shifting, dispersing the property, legacy tax and gifting taxes should be issued at the same time. 中国著名经济学家厉以宁指出,为了防止遗产税应纳税人事先转移、分散财产,遗产税与赠与税应同时出台。
The Study of Future Mainland China Legacy Tax and Gift Tax Planning 中国大陆未来遗产及赠与税税制规划之探讨
To collect taxes on legacy is of vital importance to the regulation of income distribution, to the reduction of the gap between the rich and the poor, to the support to public welfare and to the perfection of tax system. 在我国开征遗产税对调节收入分配,减少贫富悬殊,支持公益事业,完善税收体系等均具有重要的意义。
Other ways ( e.g. levying legacy tax, land royalties, gifting taxes, such measures as issue the social security bond). Using a operator that E. 其它途径(如通过开征遗产税、土地使用税、赠与税,发行社会保障债券等措施)。
State departments that are concerned should handle well the relationship between legacy tax and present tax, revise and perfect Law of legacy, implement using true names in bank deposit and registration of individual property. 国家相关部门应尽快处理好遗产税与赠予税的关系、修改和完善《继承法》、实行储蓄实名制和个人财产登记评估制度。
The System Design and Perfection to Chinese Legacy Tax Levy 我国遗产税征收的制度设计及其完善