deed of gift,knifeswithch

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.

随着经济体制改革的深入,我国公民的财产状况日益复杂,遗产范围、赠与范围逐渐扩大,财产价值日益增强。

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.

本文运用民事法律行为的理论 ,通过对甘、罗夫妻共诉卢某财产纠纷一案的分析 ,认为我国民事立法中关于赠与这一法律行为的生效要件还存在一些问题 ,尚需进一步完

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.

赠与合同是各国合同制度中普遍规定的一类有名合同 ,同时它也是在赠与人与受赠与人之间移转一定财产所有权或其他财产权的单务、无偿合同。

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.

赠与合同一经成立即应有效 ,不应允许赠与人随意撤销 ,以维护诚实信用原则。

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。

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。

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。

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.

为克服嫁资制度可能引致的不公平,平衡婚姻当事人之间和遗产继承人之间的利益,罗马法又创建了婚姻赠与和嫁资合算制度。