In order to overcome the unfairness which trousseau system possibly caused, and balance benefit between marital litigant and inheritance , the Roman law founded the marriage presentation and the trousseau - assess system.

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.