全部

1·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。

2·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。

3·On the form of securities transfers of property levy estate or gift tax.

对以证券形式转让的财产征收遗产税或赠与税。

4·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。

5·To compensate for these reductions, they increased the maximum estate tax from 25 to 40 per cent and imposed a new gift tax.

为补偿这些削减，他们将最高财产税从百分之二十五增为百分之四十，并征收一种新的馈赠税。

6·This project is larger than the surrounding building because there is no gift tax due to the reconstruction of an existing building.

项目比周围建筑稍大，因为是对已有建筑的重建，所以没有赠予税。

7·Some buy it as a straight-out gift, a gesture of profound affection sweetened by the current generous tax exclusion.

有些人就是仅仅当做毕业的礼物，在当前的减免税率的大环境下更加衬托出了父母深远的爱意。

8·For the very richest Americans, low tax rates on capital gains are better than any Christmas gift.

作为最有钱的美国人，资本收益的低税率要比圣诞礼物更好。

9·II. Where an individual grants any immovable or land use right as gift under any of the following circumstances, it shall be temporarily exempt from the business tax.

个人无偿赠与不动产、土地使用权，属于下列情形之一的，暂免征收营业税。

10·The gift is subject to the federal unified transfer tax.

赠与人的行为能力是“赠与”的一个重要前提。

赠与税

1·On the form of securities transfers of property levy estate or gift tax.

对以证券形式转让的财产征收遗产税或赠与税。