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
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.
赠与是无偿转移财产所有权的行为,但并不属于商品流通,因此不能直接促进社会经济发展,但由于其本身具有相当的社会价值,能起到融洽社会气氛,减少社会矛盾的作用,各国在立法上都非常重视,并建立了各自的赠与法律制度。
Donatio sepulturae causa
墓地赠与（=死因赠与）
Especially if the gift-giver lives overseas or is dead so is not available for cross-examination.
尤其是当赠与人居住在海外或已经死亡从而不能被交叉质证.
An express trust is created by the intentional act of a settlor.
明示信托因财产赠与人的有目的的行为而设立。
The Mutative Characteristics and the Reactionary Significance of Zhang Jiuling s Poetry;
论张九龄应制、酬赠诗的因变特征与启示意义
The property or lands so transmitted or given.
遗赠的财产赠与财产或土地
Sudden change of HAN Yu s Zengxu and the spread and acceptance of Zengxu;
韩愈赠序之突变及赠序之传播与接受
Not of itself, but thee.
只因你赠给它无比光辉！
The Donations to American Higher Education--The Perspective of Religion and Culture;
美国高等教育捐赠的动因考察——宗教与文化的视角
Contrastive study on the causes of death of the heroines in The New Year′s Sacrfice and Death in the Woods
《祝福》与《林中之死》女主人公死因之比较
The Expert Testimony of the Cause of Death from Bee-sting;
蜂类螫刺致死的尸体检验与死因鉴定
Analysis of Time and Causes of Death of 211 Cerebral Hemorrhage Patients
211例脑出血死亡时间与死因分析
That petitioners herein, being all of the heirs-at- law and devisees and legatees under the last will and testament of the decedent have joined in the petition for the purpose of entering their appearance generally
本案的申请人均为死者最后遗嘱的法定继承人和受遗赠人，并均参与了此申请，
Cumulative transfers on death have the same exemption limit but tax rates rise from 30 to 75 per cent.
死亡遗产累计数的免税额与馈赠相同，但起过部分的税率从30％增到75％。
a rule that when literal compliance is impossible the intention of a donor or testator should be carried out as nearly as possible.
当字面意义可以遵从时，赠与人或留有遗嘱的死者的愿望，应该尽可能被按原意执行的原则。
Velan awakes a dead friendly unit, gives it a brand-new life, let it can continue to fight for its honor and faith.
维兰唤起一位死去的友军单位，赠予他一个全新的生命，让他能继续为自己的荣誉与信念而战。
It will be better to bequeath it to him after my death, in my will.
我不如写在遗嘱里，等我死了留赠给他。
The deceased endowed a hospital with an estate.
这个死者遗赠这家医院一宗财产。
The prize was awarded posthumously.
该奖是在获奖人死後追赠的.