Most OFCs do not levy capital-gains or inheritancetaxes, nor taxes on passive income such as interest.
绝大多数的离岸金融中心都免收资本利得税和遗产税，也不对诸如利息一类的被动收入进行征税。
2
She would like to reduce the corporate tax rate to 9%, to make it the lowest among rich countries, and do away with capital-gains and inheritancetaxes altogether.
米歇尔想将公司营业税降到9%，创造富国中的最低记录，她还想一举废除资本收益税及遗产税。
3
In particular, it enables members of the director-shareholder's family to sell shares in order to pay inheritancetaxes, and thereby avoid having to sell company assets.