遗产税

We have income tax, inheritance tax, and others.

有收入所得税、利息税、遗产税等等。

If someone were not involved in this area of law professionally (estate tax attorney, estate planner, tax accountant, valuation firm, investment banker, or IRS agent), they would likely accept this as the accurate value of their shares.

如果有人不涉及这方面的法律专业(检察遗产税、遗产规划、税务会计、估价事务所，投资银行家或国税代理人)，他们可能接受这样的准确股份价值。

In 2007, Buffett testified before the Senate and urged them to preserve the estate tax so as to avoid a plutocracy .

2007年，巴菲特作证参议院，并敦促它们维护遗产税，以避免富豪。

There are three parts in this paper, including the preface, the text and the conclusion.

本文就我国的遗产税立法的具体情况进行了分析。

Taking modern shape in 1894, it can be traced back to 1694 when probate duty was introduced.

现代遗产税成型于1894年，但其历史可以追溯到1694年开征的遗嘱动产税。

Britain's death duty goes back further. Taking modern shape in 1894, it can be traced back to 1694 when probate duty was introduced. Since 1986 it has confusingly been called inheritance tax although it is nothing of the sort. Like America's estate duty it remains a levy on the amount left by the deceased and does not tax what individual beneficiaries receive.

英国的遗产税的历史更加久远，其现代模型成形于1894年，可以追溯到1694年征收的遗嘱税，从1986年开始，虽然与继承税没有什么相似之处，但大家仍常将二者搞混，比如说美国的不动产税，征收所有遗产中的一部分作为抵押品，而不是对接收遗产的个人受益者征税。

America introduced its federal estate tax in 1916. Britain's death duty goes back further. Taking modern shape in 1894, it can be traced back to 1694 when probate duty was introduced. Since 1986 it has confusingly been called inheritance tax although it is nothing of the sort. Like America's estate duty it remains a levy on the amount left by the deceased and does not tax what individual beneficiaries receive.

美国在1916年开始征收不动产税，英国的遗产税紧随其后，它可以追溯到1964年征收的遗嘱税，在1894年已有现代雏形，从1986年开始，虽然与继承税没有什么相似之处，但大家仍常将二者搞混，比如说美国的不动产税，征收所有遗产中的一部分作为抵押品，而不是对接收遗产的个人受益者征税。

But spending programs are usually more popular than taxes, even when taxes are redistributive, as inheritance taxes are.

但是支出项目通常比税收更加受欢迎，即使税收是再分配的，如遗产税。

The current unpopularity of death duties is perplexing considering how long they have been around .

在谈到它的源渊时，不受欢迎的遗产税又让人困惑。

The current unpopularity of death duties is perplexing considering how long they have been around.

在谈到它的源渊时，现在不受欢迎的遗产税又让人困惑。

If you are unfortunate enough to the lovelorn, please tell me, I will help you out, really, please contact me!

如果你不幸失恋了，请告诉我，我会帮助你摆脱困境，真的，请联系我啦！

China's plan to cut energy intensity by 20 percent and pollutant discharges by 10 percent between 2006 and 2010 is a case in point.

中国计划在2006年到2010间降低20%的能源强度和减少10%的主要污染物排放，就是一个这样的例子。