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- Our proposal to abolish estate duty will encourage the further development of. 我建议取消遗产税,以进一步推动香港作为一个国际金融中心的发展。
- It is the middle cla that will benefit most if we abolish estate duty. 取消遗产税后，最大的得益者是中产。
- However, there are 120 moneybags written to oppose the abolition of estate duty. 但是，竟然有120名富翁联名上书，反对政府取消遗产税。
- In settling estate duty, some enterprises may have to sell their assets to raise cash and as a result encounter operating difficulties. 他们亦可能因需要现金缴纳遗产税而须变卖资产,以致出现经营上的困难。
- To exempt from estate duty the moneys payable under the interests in a policy of insurance effected on the life of a deceased person. 规定凡根据就去世人士的寿命订立的保险单而取得的款项及权益,可获豁免缴交遗产税。
- Relevant terms and definitions in the Stamp Duty Ordinance, Estate Duty Ordinance and Inland Revenue Ordinance have also been updated accordingly. 印花税条例,遗产税条例及税务条例中各有关名称和定义,同时被相应更新。
- By abolishing estate duty and exempting offshore funds from profits tax, we have further consolidated our position as a major asset management centre. 我们已取消遗产税及豁免离岸基金缴交利得税,进一步巩固香港作为主要的资产管理中心的地位。
- The move would also help SMEs who might encounter cash flow problems and operating difficulties in settling estate duty. 这项建议亦会对因需要现金缴纳遗产税,而可能出现资金周转不灵及经营上困难的中小企业有帮助。
- To attract more investors and offshore funds to Hong Kong, measures have been taken to abolish estate duty and exempt offshore funds from profits tax. 取消遗产税和豁免离岸基金缴交利得税,就是吸引投资者和离岸基金的措施。
- To promote the further development of our asset management business, the Government consulted interested parties and the public at large last year on the abolition of estate duty. 为进一步推动资产管理业务发展,政府在去年曾就取消遗产税一事徵询有关团体及公众的意见。
- Many people have suggested to me that estate duty be reviewed in order to attract foreign capital, thus developing Hong Kong into the premier asset management centre for Asia. 有很多人向我表示应检讨遗产税,以吸引海外资金,促进香港成为亚洲首选的资产管理中心。
- Generally speaking, heirs to estate have to go through the procedure of estate duty assessment before applying to the court for the granting of probate or letter of administration. 现时,一般来说,遗产承继人在向法院申请发出承办文件以领取遗产前,均须经过评核遗产税的程序。
- Estates of persons who pass away on or after the commencement date of the Ordinance will not be subject to estate duty. 若一名人士在法案生效日期当日零时零分或之后去世,他的遗产将无须缴付遗产税。
- Some estates mainly consist of landed properties but lack adequate cash and bank balances to settle the estate duty payable. 有些遗产当中主要是物业,而遗产内的现金及银行存款并不足够支付应缴税款。
- To introduce bill on abolition of estate duty 拟取消房地产税
- Certificate of Exemption of Estate Duty 豁免遗產税証明书
- Estate Duty Review Consultation Document 遗产税检讨谘询文件
- Estate duty charged at a sliding scale of rates 遗产税按相应增减税率征收
- Net value of all property liable to estate duty 应缴遗产税财产之净值
- Proposal to abolish the levy of estate duty 取消徵收遗产税的建议
