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。

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。

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。

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。

The real estate agent's duty includes the duty of an agent to act in the best interest of the principal, the seller or buyer (the law of agency).

房地产经纪人的职责包括代理行为的责任就在该机构的最佳利益主体，卖方或买方的法律即。