gift tax

You need to file a gift tax form if you exceed the annual $ 12 tax-free gift limit.

如果超过一年一万两千元的 免税 额度,你就必须申报赠与税.

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。

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。

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 Coordination between Estate Tax and Gift Tax

遗产税和赠与税的协调配合问题研究

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.

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。