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No capital gains tax is imposed on appreciation at your death.

在你死亡的时候,也不会被征收资本利得税。

Shanghai recently introduced a 5% capital gains tax on property transactions within the first year of ownership.

最近,上海对在拥有所有权第一年内进行的房地产交易征收5%的资本收入税。

China typically levies a 10 per cent capital gains tax on restructurings.

中国一般对重组征收10%的资本利得税。

A high state tax on capital gains is also bad because it tends to be volatile, causing big budgetary problems.

征收很高的资本收益毫无益处,因为这样的话收益会变动,从而引起预算方面的问题。

If they were making a levy on capital, they could come on the trustees.

如果他们要征收资本税的话,他们还可以找上那些委托人。

Many developed countries such as the USA, UK, and Japan began to levy the capital investment income tax.

大多数国家不直接对金融衍生工具所产生的、对非居民的支付全额征收预提税。

To put it simply, is to levy additional short-term capital in and out of the redemption fee, to meet the punishment of those who carry and protect the long-term holders.

简而言之,就是征收进出的赎回费额外的短期资本,以满足那些谁携带和保护长期持有人的惩罚。

No capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.

议会有权不管收入的来源是什么征收个人所得税,不需要对各州分配配额或考虑任何州优先和豁免。

The kind of capitation increased Rome's government revenue, on the other hand , Rome made the Egyptians society come into a new classic construction by associating the tax rate of capitation with deferent classic citizenship and nation.

征收人头税一方面可以增加罗马的财政收入;另一方面,通过把人头税的税率同不同等级的公民权以及族群相联系,罗马立刻赋予埃及社会一种新的等级结构。

But there exists a large carbon demands for developing economy in developing countries, and it will go against to meeting the requirements of human development by economic growth with a carbolic tax in a short term, the aim of energy-environment and economic integrated optimizing model may depend on with more possibility energy structure adjustment and the raise of energy efficiency.

但就发展中国家而言,经济发展尚需要很大的碳需求空间,从短期来看,征收碳税显然是不利于通过经济增长来满足人文发展需求的,能源—环境与经济整体优化目标的实现更可能依赖于能源结构的调整和能源效率的提高。

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The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

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