1) gift tax credit
赠与税抵免
2) credit for gift taxes
赠与税的税收抵免
3) credit against the estate and gift tax
遗产与赠与税抵免
4) gift tax
赠与税
1.
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.
提出了利用遗产税和赠与税限制遗嘱自由的合理性和可行性。
2.
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。
3.
In the meanwhile,gift tax which acts as supplementary tax should be levied at approriate time.
随着我国经济的不断发展 ,个人收入将不断提高 ,个人收入差距越来越明显 ,在我国开征遗产税是一种必然趋势 ,而赠与税作为其补充税种也将适时开征。
5) tax credit
税收抵免
1.
<Abstrcat> The current Chinese tax credit practice is direct credit rather than indirect ones.
应在国内税法中制定相应条款,明确规定税收抵免的主体和对象,完善对外税收协定。
6) credit to be given against tax
税款抵免
补充资料：赠与
赠与
，.的竺、很那，，/二J了二人八奋井七_
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条