gift tax

1. Two-thirds of those surveyed have not made, nor do they have plans to make, a monetary gift to family members to reduce the size of their taxable estate before the end of 2012, when tax laws are expected to change.
   尽管2012年底税收法将会出现变动，但三分之二的被调查者还没有制定也不打算制定在2012年底之前将财产赠与家人以减少应纳税资产的计划。
2. In a case where federal gift tax applies, the rate can be as high as 40%. There can also be state gift taxes.
   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。
3. Mr Peelo said Mr Ahern was aware of the general gift tax position that gifts from outside the State were not normally taxable.
   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。
4. Payment of gift tax is the obligation of the donor, not the recipient.
   交纳赠与税的义务在赠与人而非受赠人。
5. I the donor bears the tax the value of the gift has to be grossed up to include the tax.
   如果捐赠者纳税，礼品的价值必须提高其含税金。
6. Only a complete gift is taxable under the gift tax.
   根据赠与税规定，只有完全赠与才应纳税。
7. 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.
   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。
8. Your gift will be subject to tax.
   你的礼物要纳税。
9. With the development of economy, levying the estate gift tax to diminish resident's income gap has a realistic significance.
   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。
10. 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
11. 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.
    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。
12. Is there any estate or gift tax system that not only maintains social justice but also takes account of economic development, to the satisfaction of both parties?
    是否能有既维护社会正义又兼顾经济发展两全的遗赠税制度规划？
13. 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。
14. 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
15. To finance policy, there are transfer payment, financial allowance and gift, governmental purchase, favor of tax and so on.
    财政政策上涉及转移支付、财政补助、政府赠款、政府采购、税收优惠等。
16. Those who support imposition of estate and gift taxes and high tax rates are from the angle of "principle of equity and justice";
    支持课征遗赠税及维持高税率者，系从公平正义原则出发；
17. Research of the Estate and Gift Tax System
    遗产及赠与税制度之研究
18. Making a levy on estate and gift may regulate social wealth distribution, improve social fairness, maintain national tax sovereignty, and encourage public welfare.
    开征遗赠税，对于调节社会财富分配，促进社会公平，维护国家税收主权，鼓励公益事业的发展具有深刻的意义。
19. The sixth and the seventh parts design the real estate tax, the inheritance tax and the gift tax.
    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。
20. 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.
    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。
21. Finally, the development of specific reform proposals focus on the property tax and estate and gift tax levy issue.
    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。
22. If mainland China implements the inheritance and gift tax, firstly we should reduce the tax preferences and perfect the tax legal system in order to reduce the speculative opportunity for free-riders.
    中国大陆若实施遗产赠与税，并且想在反致租税筹划上有所著墨，首先要尽量减少租税优惠并完善相关法令之配套，以减少投机者搭顺风车的机会。
23. 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.
    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。
24. The first part introduces the theory of levying estate and gift taxes, then analyses the theoretical foundation of levying it, the advantages and disadvantages of its forms. The main focus of the first part is the analysis of the effects of estate tax.
    第一部分主要介绍了遗赠税的理论，分析了遗产税开征的理论基础，重点分析了遗产税的效应。
25. Specifically, land acquisition tax can establish the deed tax, inheritance and gift tax of two types of taxes.
    具体地讲，土地取得税设契税、遗产和赠与税两个税种。

noun

1. a tax imposed on transfers of property by gift during the lifetime of the giver