无偿赠与

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。

While the donative contract is the result of the same intention of the bilateral litigants, the donor gives his/her property gratuitously to the donee and the latter accepts the donation. The basic point of the two is both produced by the donor, establishing a certain right for himself/herself, and making the donee have the right to get something free.

而赠与合同是双方当事人意思表示1致的结果，即赠与人将自己的财产无偿给予受赠人，受赠人表示接受赠与的合同。2者产生的基点都是由赠与人引发的，为自己预先设定某种义务，而赋予对方当事人无偿取得某物的权利。

A "the State Administration of Taxation on the strengthening of personal real estate transaction tax free gift of real estate management issues related to notice" provides the first proof of the relevant material

一《国家税务总局关于加强房地产交易个人无偿赠与不动产税收管理有关问题的通知》(国税发〔2006〕144号)第一条规定的相关证明材料

Viewing from different angles,one can see the features the transfer payment embodies:redistribution,gratuitousness,presentation and indirect regulation.

从不同的角度分析，中央与地方财政转移支付表现出再分配性、无偿性、赠与性、间接调控性等多重特点。

From now on, all property rights including property rights will be free gift spouse, parent, child, grandparent, grandparents, grandchildren, grandson, daughter, brother and sisters; housing housing property owners will be free gifts directly dependent on its commitment to the maintenance or obligations or the maintenance of dependents; and housing property rights of all deaths, according to the legal heirs to obtain property rights, wills and other heir or legatee three cases of property rights free gift, to the parties not to collect personal income tax.

今后，包括房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人等三种情形的房屋产权无偿赠与，可对当事双方不征收个人所得税。

According to the Circular, there are three conditions under which the donor and the donee of the real estate endowed as gift may be exempted from individual income tax: where the owner of the real estate donates the ownership for no consideration to his or her spouse, parents, offspring, paternal grandparents, maternal grandparents, paternal grandchildren, maternal grandchildren or siblings; where the owner of the real estate donates the ownership for no consideration to the person who is under the direct obligation to take care of or support the owner; where the ownership of the real estate, following its owner's demise, is transferred to the legal heir by operation of law or to the legatee or donee under the will.

根据《通知》，房屋产权无偿赠与的当事双方免征个人所得税的三种情况包括：（1）房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；（2）房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；（3）房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。

George Merkle, who heads the nonprofit Consumer Credit Counseling Service in San Antonio, Texas, counsels parents to 'crack the whip ,' get kids on a budget , and if necessary, help out only with a loan -- not a gift -- with a written repayment agreement.

乔治·？默克勒是德克萨斯州圣安东尼奥市非营利性组织Consumer Credit Counseling Service的负责人。他建议家长们采取严厉手段，要求孩子们量入为出。如果有必要，用贷款，而不是无偿赠与的方式帮助他们──还要签下书面的偿还协议。

Estoppel : also called one should notrepudiate his commitment or eat off his words after promise made, it means according to the obligation of good faith, the promiser should abide by the donation or volunteer duty he promised, and the promise should be enforced.

允诺禁反言，又称之为允诺后不得翻供或不得自食其言，是指根据诚实信用义务，允诺人所作出的赠与允诺或无偿的允诺具有约束力，而须加以强制执行。

Not only increased the total amount of non-assistance, and increasing the proportion of aid, expansion of grant component.

不仅增加了对非援助总额，而且不断增加无偿援助的比重，扩大赠与成分。

I can not make it blossom and suits me

我不能让树为我开花

When temperatures are above approximately 80 °C discolouration of the raceways or rolling elements is a frequent feature.

当温度高于 80 °C 左右时，滚道或滚动元件褪色是很常见的特征。