To protect the benefit of donee, Contract Law regulates donation contract as promissory contract so as to enforce the restriction on donor, meanwhile the law endows the donor with free rescission right and antagonism right for the merit of equity and justice.
为保护受赠人的利益,《合同法》将赠与合同定性为诺成性合同,以此来加强对赠与人的约束。
The state has stipulated different ratio on collection income tax to donation presented by native enterprises.
以受赠企业接受现金捐赠不需交纳所得税为出发点,对捐赠方和受赠方将不同实物资产转化为货币资产后,再进行货币捐赠的形式进行了分析,在肯定双方在这一过程中均能得利的同时,阐述了具体的节税、避税的原理和途径。
It is donative person gives his belongings free suffer give a person, suffer give a person to express to accept donative contract.
是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。
When so inquired, the recipient should respond truthfully.
对于捐赠人的查询，受赠人应当如实答复。
When donating building property to another person, the owner of the building property shall sign a building property gift contract with the recipient.
房产主将其房产赠与他人，应当和受赠人签订房产赠与合同。
Upon revocation of the gift, the person with the revocation right may claim restitution of the gift property from the donee.
第一百九十四条撤销权人撤销赠与的，可以向受赠人要求返还赠与的财产。
Re - probe of Legal Relief of Confidence Benefit Loss of Donee;
再论对受赠人信赖利益损失的法律救济
Interests Protection for Donee and Creditor --Understanding the System of Cancellation Right in Contract Law;
受赠人和债权人利益的保护——对《合同法》中撤销权制度的理解
The inheritor of a legacy.
遗产承受人，受遗赠者
(2) successors and legatees;
（二）继承人、受遗赠人；
A legatee should, within two months from the time he learns of the legacy, make known whether he accepts it or disclaims it.
受遗赠人应当在知道受遗赠后两个月内，作出接受或者放弃受遗赠的表示。
(3) persons whose interests are related to those of the successors and legatees.
（三）与继承人、受遗赠人有利害关系的人。
(1) where inheritance is disclaimed by a testamentary successor or the legacy is disclaimed by a legatee;
（一）遗嘱继承人放弃继承或者受遗赠人放弃受遗赠的；
The overseas Chinese donated medicine and clothes to the flooded area.
（海外华人向受灾地区捐赠药品和服装。
a residuary legatee, clause, bequest
剩余遗产的承受人、 条款、 遗赠.
The judge said even though the victim's life had cut short, several people would benefit from the organ donation.
法官谓受害人虽然枉死，数人却受惠于器官捐赠。
"Where there are obligations attached to testamentary succession or legacy, the successor or legatee shall perform them."
遗嘱继承或者遗赠附有义务的,继承人或者受遗赠人应当履行义务。
On the Limits to Donation By Will from a Bigamy Offender;
论重婚人之赠与权利限制——从一起第三者受赠遗产案谈起
(3) where a testamentary successor or legatee predeceases the testator;
（三）遗嘱继承人、受遗赠人先于遗嘱人死亡的；
Characterized by, constituting, or subject to donation.
捐赠的捐赠性的、构成捐赠的或受捐赠的
