减去遗产税，他继承了富裕的财产。
遗产税和财富税不再征收。
我怎么知道我是否必须缴遗产税？
有收入所得税、利息税、遗产税等等。
仅通过对合同条款的谈判就足以达到免遗产税。
Negotiating the terms of the contract could be enough to secure the IHT relief.
高额的遗产税对许多贵族来说都是一个难题。
遗产税是对公民死亡时遗留的财产课征的税收。
Estate Duty is a revenue in which estate leaved behind after the citizen's death.
第四部分阐述了遗产税的设计，第五部分是结论。
Part IV addresses the design of inheritance taxation, and Part V concludes.
第四章主要讨论遗产税的规避形式以及预防办法。
The last part mainly determines the elution forms of estate duty and prevention means.
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。
He favours inheritance tax and gives money to such causes as birth control and anti-nuclear campaigning.
在原则上，遗产税非常直白，在实行上却一点也不。
In principle, the tax is quite straightforward; in practice it is anything but.
本世纪初，房地产遗产税税率最高曾达到45%至55%。
The top estate tax rate earlier in this decade ranged between 45% and 55%.
遗产税可以适当限制私人资本，从而限制财富过分集中的制造源。
The estate tax is one efficient policy on reducing the wealth too much concentrated.
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%。
The Republican Party had long sought to repeal America's inheritance tax, levied at a top rate of 55%.
“遗产税剥削着普通的美国人，迫使他们放弃他们的生意和农场。”他说。
"This death tax punishes everyday Americans by forcing them to give up their business, to give up their farms," he said.
奥巴马和他的国会同意将遗产税补回，同时共和党人要求一个更高的豁免率。
Obama and the lame-duck Congress agreed to bring the estate tax back but with much a higher exemption rate that had been sought by Republicans.
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。
Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.
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.
但如果国会不采取行动，遗产税将在2011年卷土重来，并且还将提高税率。
However, the estate tax will come back in 2011 with higher rates if the Congress takes no actions.
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。
There are also reliefs to shelter capital gains and, importantly, agricultural land is exempt from inheritance tax when simple conditions are met.
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。
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.
绝大多数的离岸金融中心都免收资本利得税和遗产税，也不对诸如利息一类的被动收入进行征税。
Most OFCs do not levy capital-gains or inheritance taxes, nor taxes on passive income such as interest.
鉴于遗产税存在的不确定性，有应税遗产的家庭必须确信这些文件都考虑了不确定性的存在。
And given the uncertainty surrounding the estate tax, families with taxable estates need to make sure their documents are written to account for that uncertainty.
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。
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。
Mr Buffett has become a crusader for a higher inheritance tax, arguing that America risks an entrenched plutocracy without it.
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