If your retirement plan includes both taxable and tax-deferred accounts, it is worth considering which funds should be placed in each.
《柯林斯英汉双解大词典》
2
根据赠与税规定,只有完全赠与才应纳税。
Only a complete gift is taxable under the gift tax.
3
其他所得,参照前两项规定的方法计算应纳税所得额。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.