According to the provisions of the US tax law, when calculating the taxable estate amount, the part that is established and operated solely for religious, charitable, scientific research, literature and education purposes can enjoy full tax exemption. It can be seen that if the rich insist on making charitable donations during their lifetime, they can not only avoid taxes for individuals or enterprises, but also reduce the amount of property after death and reduce the tax amount. American taxpayers pay less taxes because of donations, which has become the largest amount of all government tax incentives. In 2002 alone, the US government undercharged US$ 654.38+04 billion in taxes due to taxpayers' donations to charitable activities. Regarding the appeal of Buffett and Gates, some European tycoons pointed out that this is an act of evading paying taxes to the government, which actually shifts the government's ability to formulate public policies. Inheritance tax is a tax levied by a country or region on the legacy left by the deceased, which is sometimes called "death tax" abroad. For example, A died, and after the audit, he had an inheritance of 800 million dollars. At this time, he has to pay taxes, which may be 400 million after tax. Some people have to think about it to avoid being collected by the government in vain. A gave B 800 million before his death, and now the gift tax is very high, and the inheritance tax is gone. However, the gift tax is still very high, and it is not cost-effective to give gifts. Everyone will donate, donate, build a foundation or something, and this will be famous.