赠与税 meaning in English
donation tax
gift tax
tax on gifts
Examples
- A survey on the death taxes and gift taxes in the oecd member countries
成员国征收遗产和赠与税简况 - Death and gift tax
遗产和赠与税 - Because its main tax evasion manner is by donation . at the same time , chinese estate duty act must have to prescribe to levy gift tax
通过赠与的手段规避遗产税是逃税的主要方式，因而在我国遗产税立法中，必须同时规定开征赠与税。 - Taxation is one of the most often used and effective tools in market economy . 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
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。 - Article 19 the so - said “ also applicable ” in paragraph 2 , article 11 of the act means that , for the new towns approved by the executive yuan before the act is enforced , the exemption of inhertance tax and gifts tax is also applicable to land transfer caused by inheritance or presentation between spouses or linear descents for the lands within the scope of sectional expropriation , within 5 years commencing from the date when the executive yuan approves or the plan of the special area determines the implementation of zone expropriation to return of the compensation lands
第19条本条例第十一条第二项所定亦适用之，指本条例公布施行前经行政院核定开发之新市镇，于经行政院核定应实施区段徵收或特定区计画确定应实施区段徵收之日起，至实施区段徵收发还抵价地五年内，应实施区段徵收?围内之土地，因继承或配偶、直系血亲间之赠与而移转者，亦适用同条第一项之规定，免徵遗产税或赠与税。