赠与税

Peelo先生说，埃亨先生知道一般赠与税的情况，来自国外的赠品通常不用纳税。

Mr Peelo said Mr Ahern was aware of the general gift tax position that gifts from outside the State were not normally taxable .

遗产税和赠与税的协调配合问题研究

On the Coordination between Estate Tax and Gift Tax

新经济形势下的遗产税和赠与税

The Tax for Inheritance and Gift in the New Economical Situation

根据赠与税规定，只有完全赠与才应纳税。

Only a complete gift is taxable under the gift tax .

遗产及赠与税制度之研究

Research of the Estate and Gift Tax System

国外遗产税和赠与税概况及对我国的借鉴

Survey of Foreign Death Tax and Presentation Tax and using for Reference in our Country

交纳赠与税的义务在赠与人而非受赠人。

Payment of gift tax is the obligation of the donor , not the recipient .

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。

The American estate tax and gift tax reflect an entire condition of the developed countries .

第六部分和第七部分是不动产税方案设计及遗产税与赠与税方案设计。

The sixth and the seventh parts design the real estate tax , the inheritance tax and the gift tax .

具体地讲，土地取得税设契税、遗产和赠与税两个税种。

Specifically , land acquisition tax can establish the deed tax , inheritance and gift tax of two types of taxes .

最后，拟订了具体的改革建议，重点探讨了物业税和遗产与赠与税的开征问题。

Finally , the development of specific reform proposals focus on the property tax and estate and gift tax levy issue .

随着中国经济的发展，开征遗产赠与税对缩小居民收入差距具有现实意义。

With the development of economy , levying the estate gift tax to diminish resident 's income gap has a realistic significance .

与证券税收有关的同时还有证券遗产税、证券赠与税等，但一方面由于这两个税种我国并未正式开征，而且在其他发达国家也不是普遍征收的税；

But in the one hand , these two don 't levy in our country and other developed countries don 't levy normally .

在适用联邦赠与税的情形下，税率可能高达40%，而且可能还要缴纳州赠予税。

In a case where federal gift tax applies , the rate can be as high as 40 % . There can also be state gift taxes .

遗产税和赠与税的防腐治腐功能及制度设计先生，这要等过两年才能免除遗产税呢。

The Anti-corruption Mechanism and System Design of Inheritance Tax and Donation Tax ; It 'll take two years , sir , to be valid against death duties .

其它途径（如通过开征遗产税、土地使用税、赠与税，发行社会保障债券等措施）。

Other ways ( e.g. levying legacy tax , land royalties , gifting taxes , such measures as issue the social security bond ) . Using a operator that E.

首先它必须认识到法律在2004年改变了围二手车赠与税优惠的数额选定的慈善机构销售汽车的捐助者。

First its important to know that the laws were changed in2004 limiting the donors used car donation tax deduction to the amount the selected charity sells the car for .

从遗产税和赠与税的征税理由、课税制度、配合征收方式、征税依据、课税范围、减免扣除、税率和归属划分等方面介绍了国外遗产税和赠与税开征的概况。

The author of this article proposes to levy the estate gift taxes for the sake of dwindling income gap , and construct a scientific tax system of the legacy tax .

在国外，客户出于各种各样的原因，如融资、所得税、遗产税、赠与税、购销合同及公司产权转换等，要求进行企业价值评估。

In America , the business valuations are performed due to various reasons such as financing , income taxation , inheritance tax , donation tax , sales contracts and ownership transformation between entities .

在借鉴国外遗产税开征的成功经验的基础上，根据我国国情，中国遗产税税制模式与立法体例的选择应为：总遗产税制与合并征收赠与税体例。

Learn from the successful experience in the introduction of inheritance tax , based on China 's national conditions , China estate tax model and the choice of this style estate with a combined total gift tax levied style .

中国著名经济学家厉以宁指出，为了防止遗产税应纳税人事先转移、分散财产，遗产税与赠与税应同时出台。

Famous economist Li Yining in China points out , in order to prevent the taxable person of legacy tax from shifting , dispersing the property , legacy tax and gifting taxes should be issued at the same time .

从构建国有企业反腐防腐机制、建立健全家庭财产申报制、完善金融实名制、设立遗产税和赠与税制度等方面采取措施。二是从经济上建立健全预防和惩治贪官外逃机制。

Such as constructing state-owned anti-corruption and prevent-corruption mechanism , setting up family property reporting system , perfecting financial real name system , creating inheritance tax and donation tax ; Second , establish perfect mechanism on economy to prevent and punish absconding corrupt officials .

同时，建议尽快开征遗产税、赠与税、个人财产税、个人消费税、社会保障税等税种，进一步建立完善有效的税收调节体系。

At the same time , the proposal as soon as possible the introduction of inheritance tax , and gift tax , personal property taxes , personal consumption tax , social security tax , and other taxes , further establish and improve an effective tax regulation system .

西方发达市场经济国家普遍建立了有个人所得税、遗产赠与税、社会保险税为核心的全方位、多层次收入分配税收调节体系，其中个人所得税在整个税收收入中占有相当大的比重。

In most developed countries , the governments generally set up a comprehensive , all-round tax system which consists of personal income tax , estate and gift tax , security tax to regulate income distribution . And personal income tax usually holds a dominant position in the whole tax system .