国际上成熟的证券市场课税一般包括印花税、证券交易税、证券所得税以及证券遗赠税。
The tax in the international mature stock market contains stamp tax, securities exchange tax, securities income tax and securities bequest tax.
另一个关于遗产税的争论就是大额的遗赠极有可能让人们脱离工作和失去事业心。
Another argument for death duties is that big bequests make people less likely to work and to be enterprising.
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。
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。
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.
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