Fourth, the recipient donee free housing assessed personal income tax, the amount of taxable income for gifts of real estate contract indicating the value of the gift minus housing grant recipient during the relevant taxes and fees paid after balance.
四、对受赠人无偿受赠房屋计征个人所得税时，其应纳税所得额为房地产赠与合同上标明的赠与房屋价值减除赠与过程中受赠人支付的相关税费后的余额。
Recipient, the recipient of the housing free of personal income tax assessed, the amount of taxable income for gifts of real estate contract indicating the value of the gift of housing, remove the process of gift recipient to pay the balance after the relevant taxes and fees.
对受赠人无偿受赠房屋计征个人所得税时，其应纳税所得额为房地产赠与合同上标明的赠与房屋价值，减除赠与过程中受赠人支付的相关税费后的余额。
This is equal to the deceased's taxable estate plus any taxable lifetime gifts.
包含已故者的应税遗产税额加上任何累积终身的应税赠与
Mr Peelo said Mr Ahern was aware of the general gift tax position that gifts from outside the State were not normally taxable.
Peelo先生说，埃亨先生知道一般赠与税的情况，来自国外的赠品通常不用纳税。