贈與稅抵免 的英文怎麼說
中文拼音 [zèngyǔshuìdǐmiǎn]
贈與稅抵免
英文
gift tax credit- 贈 : 動詞（贈送） give as a present; present as a gift
- 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
- 抵 : 動詞[書面語]1. （拍） strike2. （打擊） beat3. （拋擲） throw
- 免 : Ⅰ動詞1 （去掉;除掉） dismiss; relieve; remove 2 （避免） avoid; escape; avert 3 （免去） excuse s...
- 贈與 : favour; gift; grant贈與合同 contract of gift; 贈與人 donor; 贈與稅 [法律] gift tax; 贈與證書 deed of gift
- 抵免 : offset
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Article 19 the so - said “ also applicable ” in paragraph 2, article 11 of the act means that, for the new towns approved by the executive yuan before the act is enforced, the exemption of inhertance tax and gifts tax is also applicable to land transfer caused by inheritance or presentation between spouses or linear descents for the lands within the scope of sectional expropriation, within 5 years commencing from the date when the executive yuan approves or the plan of the special area determines the implementation of zone expropriation to return of the compensation lands
第19條本條例第十一條第二項所定亦適用之，指本條例公布施行前經行政院核定開發之新市鎮，于經行政院核定應實施區段徵收或特定區計畫確定應實施區段徵收之日起，至實施區段徵收發還抵價地五年內，應實施區段徵收?圍內之土地，因繼承或配偶、直系血親間之贈與而移轉者，亦適用同條第一項之規定，免徵遺產稅或贈與稅。
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