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。
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。
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。
On the Coordination between Estate Tax and Gift Tax;
遗产税和赠与税的协调配合问题研究
The Study of the Estate and Gift Taxation in Taiwan;
遗产税与赠与税的探讨（以台湾地区作分析）
On Establishing and Perfecting the System of the Legacy and Donative Tax in China;
论建立和完善我国的遗产税与赠与税制度
The Study of Future Mainland China Legacy Tax and Gift Tax Planning;
中国大陆未来遗产及赠与税税制规划之探讨
Survey of Foreign Death Tax and Presentation Tax and using for Reference in our Country;
国外遗产税和赠与税概况及对我国的借鉴
The Anti-corruption Mechanism and System Design of Inheritance Tax and Donation Tax;
遗产税和赠与税的防腐治腐功能及制度设计
Comparative Research on the Donation and Revenue Policy for Higher Medical Education Between China and USA
医科大学社会捐赠与税收政策之中美比较研究
International Practice of Tax Incentive Policies towards Public Donations and Related Policy Suggestions for China;
社会捐赠税收激励的国际经验与政策建议
The Effect of Tax Incentive on Private Donations: Policy Considerations;
个人慈善捐赠的税收激励分析与政策思考
Accounting Treatment and Tax Treatment of Asset Donation in Domestic Enterprises and Foreign-Funded Enterprises;
内外资企业资产捐赠的会计与税务处理
Donatio sepulturae causa
墓地赠与（=死因赠与）
Taxpayer: and what about the donation?
纳税人：无偿赠送呐？
Claiming the income was acquired from a non-taxable source such as a loan or a gift.
主张财产是通过免税途径取得的，比如贷款和赠与。
The tax-free gift to the spouse is a perfectly legal loophole.
赠与配偶的礼物是免税的，这是一个天衣无缝的法律漏洞。
"If the donor bears the tax the value of the gift has to be grossed up to include the tax."
“如捐款人承担税款，则赠款需增值纳税。”
Cumulative transfers on death have the same exemption limit but tax rates rise from 30 to 75 per cent.
死亡遗产累计数的免税额与馈赠相同，但起过部分的税率从30％增到75％。
a tax imposed on transfers of property by gift during the lifetime of the giver.
赠予人生前赠予的财产所需缴纳的税款。
Revenue remind you: Do not forget home buyers receive a payment of tax!
市地税局提醒您:买楼获赠家电不要忘记缴个税!