Im going to have to say that the best bang for your buck (in my opinion) is going to be pearl. I dont know what your budget is. The exports arent bad, sessions are really nice, and masters are really really nice. They have great customer service. But no matter what anyone tells you-let your ears be the judge. Play as many kits in your price range as you can, read reviews, SEARCH on forums, find out as much information as you can about the drums you are interested in. There is no BEST drumkit! Read about different woods and bearing edges, and the sounds that the different variables make, get an idea of the sound you are going for and work your way up from there.
As far as cymbals are concerned, it depends on what kind of music you are into. Avoid cheap cymbals at all costs. Alot of times people will be like "DOOD IM GONNA GET A TON OF CHEAP CYMBALZ SO I CAN LOOK LIKE MIKE PORTNOY OR SUMTHING LOL" but, they will break, and/or sound terrible, so bad that you will want something better in time. And you will find yourself spending more money in the long run, trying to replace them. So yeah, get the good ones

and as far as brands go, try your hardest not to be biased for/against zildjian/sabian/paiste. Once again there is no "best" and to say that one of these brands SUCK is just an outright lie, all of them make some fine cymbals, and some...not-so-fine cymbals, its all what your ear likes, and dislikes. Do lots of research...find out what is ideal for your playing style. I prefer versitile cymbals, because you dont ever want to find yourself stuck at a jazz gig or at a church or something with Z Customs

but if you are pretty sure what style you are going to play, then you may be interested in a specific type of cymbals...like I said, do your research and you will have a good idea of what you want.
tips when shopping:
never buy anything without hearing it...in person
know what sound you are looking for
dont be pressured by salesmen or even friends who think "this is the best"
dont buy into "gimmicks" (such as zxt titaniums...

)
try out as much stuff as you can
try not to be biased
a good deal is a good deal...but a general rule is if something is cheap, its probably cheap. Just remember you are pretty much always going to get what you pay for. Good or bad, its up to you. But hey, if you like it, go for it!
You are the judge, in the end, no one elses opinion matters. If you really dig it, get it! And, remember, opinions are opinions...
I hope I was some help, and good luck on your purchases!
