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。
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。
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。
the last part mainly determines the elution forms of estate duty and prevention means.
第四章主要讨论遗产税的规避形式以及预防办法。
this was a point readily appreciated by both churchill in his 1925 budget and william harcourt, who introduced estate duty in 1894.