If we take a broad view of the present situation about our legacy inheritance and property donation and combine the successful experience at home and abroad, It is necessary to impose the legacy and donative tax.

The author deems that some questions exists in the civil legislation of China concerning the effective important documents of donation s legal behaviour,and needs further perfect.

Gift is a type of non-commercial act concerning gratuitous transfer of the ownership of property,which does not promote the development of social economy directly.

The contract of gift is a sort of named contract stipulated generally in the contract system of each country as well as unilateral duty and naked contract between the donor and devisee to transfer a certain right of ownership of property or any other property rights.

In order to safeguard the principle of good faith, the contract of gift cannot be recalled because it comes into effect when it is tenable.

This paper addresses the existing disadvantages of restricting freedom of testament by adopting the system oflegal portion and statutory share; hence, the justifiability and feasibility of restricting freedom of testament by employingestate duty and gift tax is put forth.

The American estate tax and gift tax reflect an entire condition of the developed countries.

In the meanwhile,gift tax which acts as supplementary tax should be levied at approriate time.