1) Legislation
[英][,ledʒɪs'leɪʃn] [美]['lɛdʒɪs'leʃən]
遗产税立法
1.
Probe into China s Inheritance Tax Legislation;
开征我国遗产税立法探析
2) Discussion on Inheritance Tax in Legislation
遗产税之立法探讨
3) Legislation of Heritage Tax in Our Country
论我国遗产税立法
4) inheritance tax
遗产税
1.
The Doubts and System Design of Collecting Inheritance Tax must Remove;
开征遗产税须消除的疑虑与制度设计
2.
An Analysis on the Social and Economic Conditions of the Legislation for Inheritance Tax and a Plan on Its System;
遗产税立法的社会经济条件分析及其制度构想
3.
System design and feasibility of China s collection of inheritance tax;
我国开征遗产税的可行性及制度设计的构想
5) Estate Tax
遗产税
1.
The Analysis on the Feasibility of Imposing Estate Tax in China at Present;
当前我国开征遗产税的可行性分析
2.
Analysis of our Country Starts to Tax Possibility and Necessariness of Estate Tax;
我国开征遗产税的必要和可能分析
3.
Thoughts on the estate tax system;
关于遗产税制的几点思考
6) legacy tax
遗产税
1.
The discussion on legacy tax of China;
我国开征遗产税的若干问题探讨
2.
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。
3.
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.
开征遗产税,应构建科学的遗产税制,遗产税实行专款专用,用于农村社会保障,同时应建立相应的配套措施,以保障其顺利实施。
补充资料:遗产税
遗产税
【遗产税】对财产所有人死亡时遗留的财产净值征收的一种财产税。各国开征的遗产税大体可分为三种类型:总遗产税制;分遗产税制,又称“继承税制”;总分遗产税制,又称“混合遗产税制”。遗产税作为各国普遍开征的税种,具有促进社会进步、有利于实现社会公平和社会稳定、增加国家财政收人等作用。
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