对...征税

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。

Less promisingly, France wants a levy on financial transactions.

更不靠谱的是，法国希望对金融交易征税。

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。

Those are the only cases, but you have to qualify that by noting that when government enters in, it also is emitting smoke, it's also imposing cost on third parties because it's always a very imperfect arrangement and moreover it always has to collect taxes and the process of collecting taxes is, as I always say, there's a smokestack on the back of every government program.

这是唯一的情况，但必须注意到，当政府介入此事，政府必须发对排放，并强制第三方赔付，因为情况总是不好的。此外，政府还必须征税，就像我一直所讲的，在每项政府计划背后都有一个大烟囱。

The government decided to levy a tax on tobacco; it had been free from tax.

政府决定对烟草征税，从前这是免税的。

What effect does this tax have on cigarette consumption?

香烟同样征税很重，这种税对香烟消费影响？

Personal income tax on individuals to obtain the income tax target of a tax.

个人所得税是对个人取得的所得为征税对象的一种所得税。

The third chapter deals with the taxability of E-commerce from two different angles: to tax and not to tax at present.

第三章对当前电子商务征税的必要性进行分析，从征与不征两个角度进行论证。

Regarding the issue of effectively taxing the rich, China has up to now done much more.

在对富人有效征税的问题上，中国迄今为止所作的努力要多得多。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。