The Republican Party had long sought to repeal America's inheritance tax, levied at a top rate of 55%.
长期以来共和党一直试图取消美国的遗产税，这项税收的税率最高可达55%。
Cutting estate or inheritance tax seems to offer a big electoral hit at small fiscal cost.
减少不动产或是继承税将以很小财政损失的代价，获得选举中的大量支持。
In the guise of a traditional Tory, he clings to pledges to raise the threshold for inheritance tax and, despite a recent wobble, to recognise marriage in the tax system.
以一个传统保守党人为幌子，他坚持提高遗产税起征额以及将婚姻因素加入税收体系(尽管他近来在此问题上有所动摇)的承诺。
He favours inheritance tax and gives money to such causes as birth control and anti-nuclear campaigning.
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。
The Conservatives had also ditched or postponed cherished policies, he noted, on renewing Britain's nuclear deterrent, cutting inheritance tax, picking fights with Europe and building prisons.
他指出保守党也没有信守、或至少推迟了一些重要的政策，比如重建英国的核威慑力，减少遗产税，与欧洲之战，以及新建监狱。
Another advantage of a genuine inheritance tax (not a false friend like Britain's) is that the tax authorities can set different rates according to how close heirs are to the donor.
真诚的继承税（不是像英国那样虚假的伙伴）另一好处在于税率制定者可以根据受益人和捐赠者之间不同的关系程度而确定不同的税率。
Ballard’s papers were acquired as part of a scheme that allows culturally important objects of all kinds to be donated in place of inheritance tax.
作为一个计划的部分，Ballard的作品得道支持，这个计划允许文化上重要的所有种类的物品能够被捐赠在遗产税中。
There are also reliefs to shelter capital gains and, importantly, agricultural land is exempt from inheritance tax when simple conditions are met.
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。
She would like to reduce the corporate tax rate to 9%, to make it the lowest among rich countries, and do away with capital-gains and inheritance taxes altogether.
米歇尔想将公司营业税降到9%，创造富国中的最低记录，她还想一举废除资本收益税及遗产税。
Mr Buffett has become a crusader for a higher inheritance tax, arguing that America risks an entrenched plutocracy without it.
巴菲特更高的遗产税的拥护者，争论说如果没有遗产税，美国就在危及根深蒂固的富豪统治模式。
The use of trusts and companies offshore can minimise some taxes—such as inheritance tax—and defer others, such as income tax, until the money is brought home.
利用信托公司和成立离岸企业可以最大限度的躲避一些税收，比如遗产税，还可以将一些税务的支付的时间推迟到这些资金重新回到母国为止，例如所得税。
Their avowed fiscal conservatism is clouded by their pet inheritance-tax cut and tax break for marriage.
他们自我标榜的财政保守主义因为宠物遗产减税政策和婚姻减税政策蒙上了阴影。
We have income tax, inheritance tax, and others.
有收入所得税、利息税、遗产税等等。
Their model finds that the optimal tax rate on inheritance could be 50-60% or more.
他们的模型发现对遗产征收的最佳税率能达到50%到60%，甚至更多。
Fourth, an inheritance tax based on equal opportunity principles would tax gifts and bequests received by younger individuals at higher rates than those received by older individuals.
第四，基于均等机会原则的遗产税将对年轻人所获得的遗赠和遗产征税的税率要高于对老年人所获得的遗赠或遗产征税的税率。
Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.
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。
Therefore, the purpose of inheritance tax can not be achieved in short time, and the basic conditions do not exist.
笔者认为，在当前形势下，上述目的不可能达到，开征遗产税还为时过早。一、…
If the concern is about inequality caused by inheritance, the tax should not be on estates, which may be divided up among a number of heirs, but on the amounts inherited by individuals.
如果该问题所关注的不是遗产继承的不平等性，那问题的重点就不应该针对会在一定数量继承人之间分割的财产，而是在每个继承人所能继承的财产。
The fourth chapter is the necessity and feasibility of levy the inheritance tax in China.
第四章为是开征遗产税的必要性与可行性。
I don't get nailed on the inheritance tax.
我不用为遗产税的事操心。
The latter perspective regards the collection of inheritance tax, including the (positive) subject, declaration and collection aspects.
后者主要涉及遗产税的征收，比如征税主体、纳税申报和缴纳与征收问题。
I don't want to get nailed on the inheritance tax.
我不想为遗产税的事操心。
Abstract: Although inheritance tax has not been put INTO practice, it will soon be in legislation. This article is trying to find a way to solve the problems we confront.
遗产税在我国尚未开征，但立法等准备工作已经展开，本文仅就在开征过程中可能遇到的困难从理论上进行浅显的探讨。
Firstly, the historical review of inheritance tax, debate on inheritance tax and status quo of foreign and Chinese legislations of inheritance tax are introduced.
首先介绍遗产征税的历史回顾、关于遗产税开征的争论以及当前国外遗产税和我国遗产税立法的现状。
How will I know if I have to pay inheritance tax?
我怎么知道我是否必须缴遗产税？
Make up for inheritance and donative securities tax blank;
弥补继承与赠与有价证券税收方面的空白；
The author elaborates inheritance tax curbing disparity between the rich and the poor from the perspective of the succession, on this basis brings up our inheritance tax system design.
从继承的角度阐述了遗产税对抑制贫富悬殊的作用，在此基础上提出了我国遗产税的制度设计。
The author elaborates inheritance tax curbing disparity between the rich and the poor from the perspective of the succession, on this basis brings up our inheritance tax system design.
从继承的角度阐述了遗产税对抑制贫富悬殊的作用，在此基础上提出了我国遗产税的制度设计。
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