gift and estate tax

基本解釋

The American estate tax and gift tax reflect an entire condition of the developed countries.
美國(guó)的遺產(chǎn)稅和贈(zèng)與稅在很大程度上反映了西方發(fā)達(dá)國(guó)家的總體現(xiàn)狀。
The author of this article proposes to levy the estate gift taxes for the sake of dwindling income gap, and construct a scientific tax system of the legacy tax.
從遺產(chǎn)稅和贈(zèng)與稅的征稅理由、課稅制度、配合征收方式、征稅依據(jù)、課稅范圍、減免扣除、稅率和歸屬劃分等方面介紹了國(guó)外遺產(chǎn)稅和贈(zèng)與稅開征的概況。
Those who support imposition of estate and gift taxes and high tax rates are from the angle of "principle of equity and justice";
支持課征遺贈(zèng)稅及維持高稅率者，系從“公平正義”原則出發(fā)；

Both the size of the figure and the gift and estate tax parity were huge surprises.
FORBES: Buyer's Remorse? How About Year-End Gift Remorse!
It is important to note that the tests for income tax residence and transfer tax (gift and estate tax) residence are quite different.
FORBES: Renouncing One's US Citizenship -- Meaningful Trend Or Visceral Overreaction?
Here's the key: Under current law, the limited partnership interests are valued for gift and estate tax purposes at what a hypothetical, unrelated buyer would pay for them.
FORBES: Cut your estate tax in half