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。
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。
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。
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。
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。
How to Tax the Goods Regarded as a Gift?
外购货物无偿赠送他人应如何纳税?。
How to Tax the Goods Regarded as a Gift?
外购货物无偿赠送他人应如何纳税?。
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