Only a complete gift is taxable under the gift tax.

根据赠与税规定,只有完全赠与才应纳税.

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.

Payment of gift tax is the obligation of the donor, not the recipient.

交纳赠与税的义务在赠与人而非受赠人。