tax n. 1.稅,租稅,租款 (on; upon)。 2.〔美國〕會費。 3.負擔(dān)。 4.(pl. -es) 〔英口〕收稅官。 an additional tax 附加稅。 a business tax 營業(yè)稅。 a housing and land tax 房地產(chǎn)稅。 an income tax 所得稅。 an import (export) tax 進(出)口稅。 a poll (capitation) tax 人頭稅。 free of tax 免稅。 tax-free imports 免稅進口貨。 tax in kind 用實物繳納的稅。 a heavy tax upon one's health 有害健康的繁重負擔(dān)。 vt. 1.對…抽稅,征稅。 2.使負重擔(dān),虐待;絞(腦汁);竭(力等)。 3.責(zé)備,譴責(zé),非難。 4.〔美國〕討(價);要人支付。 5.【法律】評定(損失賠償金,訴訟費等)。 tax one's ingenuity 用盡心機。 tax sb. with a fault 責(zé)備某人的過失。 How much did they tax you for that hat 〔美國〕那頂帽子他們要你多少錢?
Inheritance tax is levied at 40 per cent of the value of the estate , after an exemption is made for the first ? ? 300 , 000 遺產(chǎn)稅是按不動產(chǎn)價值的40 %征收,低于300 , 000英鎊的價值部分免征。
Inheritance tax could also be thought of as direct tax on the deceased , although its incidence falls on the heirs of the estate 遺產(chǎn)稅也可被視作對死者征收的直接稅,雖然其負擔(dān)者歸屬與遺產(chǎn)的繼承人。
According to common practices in developed countries of the world , presently we should begin to prepare for the implementation of inheritance tax system in china 世界發(fā)達國家和地區(qū)的經(jīng)驗表明,我國現(xiàn)階段應(yīng)當(dāng)積極著手準(zhǔn)備開征遺產(chǎn)稅。
Inheritance tax a tax imposed on the privilege of receiving property by inheritance or legal succession and assessed on the value of the property received 遺產(chǎn)稅,一種由于接受遺產(chǎn)或合法繼承的特權(quán)而被征收的稅,其數(shù)目取決于遺產(chǎn)的價值。
The u . s . senate has rejected a republican - sponsored bill that would have raised the u . s . minimum wage and cut inheritance taxes on multi - million dollar estates 美國參議院否決了共和黨人提出的將提高美國最低工資,并降低對價值數(shù)百萬美元遺產(chǎn)稅收的案。
I conclude that an inheritance tax regime grounded in equal opportunity would look radically different from both current law and major proposals for reform in four important respects 我得出結(jié)論,基于均等機會的遺產(chǎn)稅制度將期待根本上異于現(xiàn)行法律和在四個重要方面進行改革的主要建議的思想。
Joyce burden , 89 , and her sister sybil , 81 , fear that they will have to sell the home they jointly own to pay inheritance tax when the first of them dies 89歲的喬伊斯.伯爾登和她81歲的妹妹西比爾擔(dān)心當(dāng)兩人當(dāng)中有一人先行辭世的時候,剩下的一個為了支付遺產(chǎn)稅,將不得不出售她們共同擁有的房屋。
It would also give next - of - kin rights in hospitals , allow gays to benefit from a deceased partner ' s pension , and exempt them from inheritance tax on a partner ' s home 這項改革還將賦予同性戀伴侶在醫(yī)院的近親地位權(quán)利,允許同性戀一方成為去世方的養(yǎng)老金受益人,并且在繼承伴侶的房產(chǎn)時可以免繳遺產(chǎn)稅。