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词汇 estate duty
释义 estate duty 英ɪs'teɪt 'djuːti美ɪ'steɪt 'dʊti 短语¹¹⁴⁴⁶⁷⁺
基本例句
n.遗产税
If there is no girl child then 50% estate duty should be slapped when a property is registered in the name of only sons.
没有女孩的家庭,当财产登记到儿子名下时,必须上缴50%的遗产税。 bbs.city.tianya.cn

The first part reviews the historical evolution of estate duty, and then discusses the effect of levying estate duty from economical and legal point of view.
第一章首先对遗产税的历史沿革进行考察,然后分别从经济和法律的角度,探讨开征遗产税的作用。 cnki

This was a point readily appreciated by both Churchill in his1925 budget and William Harcourt, who introduced estate duty in 1894.
这一论点在丘吉尔1925年的财政预算报告得到了认可,同时也受到了1894年遗产税发起人 Harcourt的认可。 ecocn

Estate Duty is a revenue in which estate leaved behind after the citizen's death.
遗产税是对公民死亡时遗留的财产课征的税收。 cnki

This article mainly discusses some subjects of Chinese Estate Duty Legislation.
本文拟就遗产税立法中的若干问题进行探讨。 cnki
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