遗产税

Days after Mr Brown's embarrassing retreat from an election, his chancellor announced measures that will enable more married couples and civil partners to pay lower death duties.

在布朗先生从选举窘迫的退出后，他的财政大臣宣布了一项措施，这一措施可以使已婚夫妇和民间合伙人支付更低遗产税。

Article said that China real estate exist "4" basin, the policy of "Basin"(negative profits, low tax, duty drawback, Blue India accounts Policy Focus), the interest rate "basin", taxation "Basin"(China not only low-tax and tax incomplete, no property tax, Trading income tax and inheritance tax, foreign Housing developed secondary trading value of the tax is generally 20% more serious bubble may upgrade to 50% or even higher, and some countries have also adopted a progressive tax to curb speculation) and the exchange rate "Basin"(short term appreciation of the existence of the Chinese exchange rate pressure, the international money watching), coupled with the love and structure of local government too low, leading to the coastal cities of residential living functional serious alienation and distortions residential speculation run wild.

文章中称，中国房地产存在"四个"盆地，即政策的"盆地"(负利、低税、退税、蓝印户口等政策聚焦)、利率的"盆地"、税收的"盆地"(中国不仅低税而且税不全，没有物业税、交易所得税和遗产税，国外发达国家二手房交易增值部份征税一般都在20%以上，泡沫严重时可提升到50%左右乃至更高，而且有的国家还采取累进征税，以抑制投机)和汇率的"盆地"(短期内中国汇率存在升值压力，国际游资虎视眈眈)，再加上地方政府的过分呵护以及产业结构的低下，导致了沿海各大城市住宅居住功能严重异化和扭曲，住宅投机盛行。

A customhouse certificate providing for the payment of a drawback .

遗产税是在财产所有者死亡后所征收的税。

Re is only one thing to top these two calamities: the combination of both: Death + duty = estate tax.

只有一件事情比死亡和纳税更不幸，那就是死亡与纳税相结合的产物——遗产税。

There is only one thing to top these two calamities: the combination of both: Death + duty=estate tax.

只有一件事情比死亡和纳税更不幸，那就是 www.8ttt8.com 死亡与纳税相结合的产物——遗产税。

This article by discussing the inheritance tax system, historical background and modern development, and described the inheritance tax system, the status of countries in the world and our inheritance in the history and development of the thesis focused on analyzing the inheritance tax system in the countries, as well as the development of our country , focused on the possibility of China's levy of estate duty, just under the market economy should be liable to estate duty should not put forward a personal view, with a view to benefit the development of China's inheritance system.

本文通过讨论遗产税制度的历史背景和近代发展，阐述了遗产税制度在世界各国的现状以及我国遗产税制度的历史和发展，论文集中分析了遗产税制度在各国以及我国的发展情况，重点讨论了我国征收遗产税的可能性，就在市场经济条件下应不应该征收遗产税的问题提出了个人看法，以期对我国遗产税制度发展有所裨益。

Recently on inheritance tax in China is about to rumors everywhere, and even said that "the draft Regulations on Estate Duty" has been submitted to the State Council.

房地产项目报告说，由于最近采用了一个不存在永远不能最近就遗产税在中国即将谣言无处不在，甚至说，"条例草案对遗产税"已提交给国务院。

The hue and cry about death duties is all the more puzzling since they affect few people.

由于遗产税几乎没有影响民众，因此，大家对遗产税的各种不满就显得很莫名其妙。

The article is composed of four parts. The first part is the theory analysis of the inheritance tax, including to the concept of the estate tax, basic theoretical school and their special features.

全文共分为四个部分，第一个部分主要对遗产税的理论进行分析，包括：遗产税的基本概念、基本理论流派和其性质与特点等。

Nowadays,the conditions have met needs of levying heritage tax,So levying it is necessary in our country.

目前，我国开征遗产税的条件已基本成熟，进行遗产税立法也是大势所趋。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。