遗产税

遗产税是否沿着这条思路建构这一悬而未决的问题很有政治吸引力，我将在本文中企图完成这一任务。

The outstanding issue whether death duty can be constructured along with this thought is politically attractive . I will attempt to accomplish this task in this article .

任何对资本品税首先都会阻止人们进行财富积累，但遗产税是可加以论证的不错的选择。

Any tax on capital will tend to dissuade people from accumulating the wealth in the first place , but a death duty is arguably one of the better options .

反过来，阿尔多也曾在诉讼中声称侄子毛里奇奥（Maurizio）没有缴纳遗产税。

Aldo in turn alleged in a lawsuit that his nephew Maurizio had dodged death duties .

E~上的无穷可分分布的Hida指标与其Levy测度的Hida指标之间的数量关系；我国现阶段开征遗产税必须注意的几个问题

E and that of its Levy measure . Several Issues to be Considered Concerning the Levy of Inheritance Taxes in China

另一种选择是办理合格个人住宅信托（qualified-personal-residencetrust），它允许父母以信托的方式将住房过户给子女&这能大幅降低地遗产税和赠予税成本通过。

Another option , a qualified-personal-residence trust , allows parents to transfer their residence to their children through the trust at a substantially reduced estate and gift-tax cost .

保守党（Conservatives）借着提振房地产需求的承诺执掌了权力，比如遗产税优惠和一个令人难以接受的想法——出售公屋。

The Conservatives sailed into power on a wave of promises that would boost the demand for property , such as inheritance tax breaks and an ill-received idea for selling off social housing .

根据美国国税局（InternalRevenueService）掌握的一份清单，它要征收逾2000万美元的遗产税。这张清单列出了王己千过世时的画作、房地产和其他类型的财产，不过这笔税涉及的一些画作现在很可能已经失踪。

The Internal Revenue Service is seeking more than $ 20 million in estate taxes , based on its own inventory of paintings , real estate and other possessions at the time of death , though that fee is based on a valuation of some paintings that may well now be missing .

苏富比说，拍卖收益将被用于支付遗产税，填充陶布曼私人基金会的金库。该基金会已经是密歇根大学（UniversityofMichigan）等机构的主要捐助者。

Sotheby 's said the proceeds from the sales will be used to settle estate taxes and to fund Mr. Taubman 's private foundation , filling the coffers of an organization that is already a major donor to the University of Michigan and other institutions .

另一种选择是办理合格个人住宅信托（qualified-personal-residencetrust），它允许父母以信托的方式将住房过户给子女——这能大幅降低地遗产税和赠予税成本通过。

Another option , a qualified-personal-residence trust , allows parents to transfer their residence to their children -- through the trust -- at a substantially reduced estate and gift-tax cost .

它们的实力和雄心是对社会有益的，尽管福特基金会是避税的产物（为了逃避遗产税，亨利福特（HenryFord）和埃兹尔福特（EdselFord）把他们的大部分股权遗赠给了家族基金会）。

Their power and ambition is salutary , even if the Ford Foundation was the outcome of tax avoidance ( Henry and Edsel Ford bequeathed most of their stock to the family foundation in response to an estate tax ) .

我国开征遗产税的必要性与可行性研究

The Study of the Necessity and Feasibility of Collecting Inheritance Tax

新经济形势下的遗产税和赠与税

The Tax for Inheritance and Gift in the New Economical Situation

我国开征遗产税的可行性及制度设计的构想

System design and feasibility of China 's collection of inheritance tax

而我又可以避免付遗产税。

And I don 't get nailed on the inheritance tax .

遗产税作为一种富人税有劫富济贫的作用。

Inheritance tax plays a role as " Robin Hood " .

有收入所得税、利息税、遗产税等等。

We have income tax , inheritance tax , and others .

遗产税是在财产所有者死亡后所征收的税。

Death duties are paid on property when the owner dies .

第三部分是开征遗产税的现实条件。

The third part is inheritance tax system of realistic conditions .

遗产税目标难以企及的原因

Why the Goal of Inheritance Taxes is Hard to Attain

我国开征遗产税的意义与相关制度的确立

The Significance of Imposing Inheritance Tax and the Establishment of Related System

各国遗产税之比较

Comparative Research in Varying Estate Taxes All Over the World

论西方遗产税制度及其借鉴

The Western System of Inheritance Taxes : Its Enlightenment Given to Us

第二部分着重论述了我国开征遗产税客观要求。

The second part discusses emphatically objective request to collect inheritance tax .

征收遗产税可行性的制度分析

System Analysis on the Feasibility in Collection of Inheritance Tax

遗产税的税制设计及环境分析

Designation of Inheritance Taxation System and Analysis on Its Circumstances

本文拟就遗产税立法中的若干问题进行探讨。

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

从开征遗产税谈社会公平问题

On Social Equity from the Angle of Imposing Inheritance Tax

我国遗产税征收的制度设计及其完善

The System Design and Perfection to Chinese Legacy Tax Levy

我国开征遗产税的若干问题探析

Analysis on several problems related with levy on the legacy in China

我们应当对盗窃行为提起公诉，并重新引入高额遗产税。

We should prosecute theft and reintroduce heavy inheritance taxes .