| 释义 |
gift tax
释义
赠予税：一种对个人之间赠予财产征收的税收，通常是根据赠予财产的价值来计算的。
例句
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。
|