查询词典 estate tax

An ad valorem tax is a tax based on the value of real estate or personal property.

从价税是税收的基础上的价值，房地产或个人财产。

Levy capital gains tax on securities transactions by individuals and enterprises access to the proceeds of the sale of securities and real estate operating income achieved in the capital gains tax levy.

征收资本利得税对从事证券交易的个人与企业买卖有价证券所获得的收益以及经营不动产所取得的收益征收资本利得税。

Zhi-Qiang Ren believes that China is currently no estate duty, no personal income tax relief for home buyers, real estate development can not be achieved in order to rent consignment.

任志强认为，中国目前没有遗产税，没有个人所得税减免的购房者，房地产开发，就不可能实现以租托运。

The current situation of China's financial taxation is as follows: current taxes concerning the insurance industry, banking industry, and securities industry include sales tax, surtax, enterprise income tax, tax on maintenance and construction of the city, stamp duty, real estate duty etc.

第二部分金融业税收存在的问题中外银行、保险公司税负不平：外资银行、保险公司企业所得税税率比我国银行、保险公司低，对外资银行、保险公司的税收优惠多，而对中资银行、保险公司比较苛刻。

The financial system in the control of credit at the same time encouraged to broaden the financing channels; the tax department in the fight against the real estate business tax collection and strict at the same time in the study reduce the tax and incidentals; land sector in the clean-up at the same time zone in the economically developed areas to consider increasing the supply of land.

金融系统在控制信贷，同时鼓励扩大融资渠道；税务部门在打击房地产行业税收征管，严格在同一时间在研究减少税收和杂费；土地部门清理在同一时区中的经济发达地区，将考虑增加土地供应。

According to the Circular, there are three conditions under which the donor and the donee of the real estate endowed as gift may be exempted from individual income tax: where the owner of the real estate donates the ownership for no consideration to his or her spouse, parents, offspring, paternal grandparents, maternal grandparents, paternal grandchildren, maternal grandchildren or siblings; where the owner of the real estate donates the ownership for no consideration to the person who is under the direct obligation to take care of or support the owner; where the ownership of the real estate, following its owner's demise, is transferred to the legal heir by operation of law or to the legatee or donee under the will.

根据《通知》，房屋产权无偿赠与的当事双方免征个人所得税的三种情况包括：（1）房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；（2）房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；（3）房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。

A property tax, millage tax is an ad valorem tax that an owner of real estate or other property pays on the value of the property being taxed.

物业税， millage税从价税，业主的房地产或其他财产支付对财产的价值徵税。

You should pay out of your gross Estate, as if they were your debts, and without proration or appointment, all estate and inheritance taxes, by whatever name called;(including any interest due thereon) becoming payable because your death in respect to all property comprising your gross estate for death tax purposes, whether or not such property passes under this Wills.

你应该付出你的不动产总额，如果它们是你的债务或是没有按照指定的比例分配，或所有的不动产和遗产税款，无论是名字怎么叫(是指任何在其上应得物的利息)都适当可付，因为你的死亡后会尊重你所有的财产或你的不动产总额因为死亡后会对你的遗愿意图征税，无论是还是不是遗嘱这份财产过时了。

In 2003, Nanjing Local Taxation Bureau inspectors spent six months Subbureau for tax year 2002 a relatively large amount of 88 real estate companies tax special inspection revealed that there are 87 tax issues, tax-related payments of up to 50,316,600 yuan .

2003年，南京地税局核查人员花费6个月的税务分局2002年相对大量的88个房地产公司税收专项检查显示，有87个税务问题，税务有关付款高达五千零三十一点六六零万元。

Research Centre for Buffettism matter how intelligently run. Finally, the market's major fear of the moment is that West Coast real estate values will tumble because of overbuilding and deliver huge losses to banks that have financed the expansion. Because it is a leading real estate lender, Wells Fargo is thought to be particularly vulnerable. None of these eventualities can be ruled out. The probability of the first two occurring, however, is low and even a meaningful drop in real estate values is unlikely to cause major problems for well-managed institutions. Consider some mathematics: Wells Fargo currently earns well over $1 billion pre-tax annually after expensing more than $300 million for loan losses.

以上所提到的风险都很难加以排除，当然第一点与第二点的可能性相当低，而且即使是房地产大幅的下跌，对于经营绩效良好的银行也不致造成太大的问题，我们可以简单地算一下， Wells Fargo 现在一年在提列 3 亿美元的损失准备之后，税前还可以赚 10 亿美元以上，今天假若该银行所有的 480 亿借款中有 10%在 1991 年发生问题，且估计其中有 30%的本金将收不回来，必须全部转为损失，则在这种情况下，这家银行还是可以损益两平。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。