"This death tax punishes everyday Americans by forcing them to give up their business, to give up their farms," he said.

“遗产税剥削着普通的美国人，迫使他们放弃他们的生意和农场。”他说。

Republicans say the estate tax-which they have dubbed the "death tax" -makes it impossible for many americans to pass on their family-owned businesses or farms to their children.

共和党人说，遗产税，也就是他们所称的“死亡税”，使得许多美国人无法将家庭买卖或农场传给孩子。

Senator Jim DeMint of South Carolina complains that the deal "raises the death tax" (in fact it would reinstate the estate tax, suspended in 2010 only, at a lower level than planned).

南卡州参议院Jim DeMint指责这个法案“提高了死亡税”(法案只是在2010年暂停了房地产税，实际上这个税种得到了恢复，只是比原计划中恢复得少)。

The tax increase sounded the death knell for the business.

税收的增长预示着这项生意的终结。

But to do that, you have to give the economy life, not tax it to death.

要想做到这一点，就必须把经济搞活，而不是死命地征税。

Property: Entitled to joint title, transfer from one to the other on death, and property transfer tax benefits.

物业：题为联合所有权，转让从一个向其他死亡，财产转让税的好处。

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。

As a philosophical proverb prevailing in western countries goes, there are only two matters in the world that are unavoidable, one is death, and the other is tax.

西方国家流行这样一句富有哲理的名言“世界上只有两件事是不可避免的，那就是死亡和税收”。

The first is the death of Emily, followed by the tax event, and then smell the incident, later, Emily's love affair, and finally the mystery revealed.

首先是艾米丽之死，其次是纳税事件，然后是臭味事件，后来是艾米丽的恋爱事件，最后是谜底揭开。

Both chancellors of the exchequer used extra revenues from death duties to lower the income tax.

两位财政大臣都用从遗产税增加的额外税收抵减所得税，并使所得税降低。

The tax is a death-warrant for small businesses.

交税是小企业的致命负担。