1) gift tax
赠与税
1.
This paper addresses the existing disadvantages of restricting freedom of testament by adopting the system oflegal portion and statutory share; hence, the justifiability and feasibility of restricting freedom of testament by employingestate duty and gift tax is put forth.
提出了利用遗产税和赠与税限制遗嘱自由的合理性和可行性。
2.
The American estate tax and gift tax reflect an entire condition of the developed countries.
美国的遗产税和赠与税在很大程度上反映了西方发达国家的总体现状。
3.
In the meanwhile,gift tax which acts as supplementary tax should be levied at approriate time.
随着我国经济的不断发展 ,个人收入将不断提高 ,个人收入差距越来越明显 ,在我国开征遗产税是一种必然趋势 ,而赠与税作为其补充税种也将适时开征。
2) estate and gift tax
遗产赠与税
3) gift tax credit
赠与税抵免
4) death and gift tax
遗产和赠与税
5) Postponed filing of gift tax
赠与税延期申报
6) gift and estate tax
赠与及财产税
补充资料：赠与税
以赠送的财产为课税对象，向赠与人或受赠人课征的税。是世界上许多国家实行的一种财产税。征收赠与税，目的是防止财产所有人生前利用赠与的方式以逃避死后应纳的遗产税。通常多与遗产税同时实行。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条