遺產稅

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遺產稅是指一個死亡之後,另一人為擁有、佔有或享用死者的財產而須繳納的,該稅率乃視乎死者逝世的日期而定。在國際稅法中,遺產稅繼承稅是有分別的,前者是向死者的代表人徵收的,而後者則是向遺產的受益人徵收的,然而這種分別並不常受到重視。

香港遺產稅[編輯]

根據香港法例,須繳遺產稅的財產通常包括:死者擁有的一切物品、死者於聯名擁有財產中所佔的權益以及死者於去世前3年的任何時間內所送出的財產,收受人須負責有關遺產稅項。[1]

「2005年收入(取消遺產稅)條例」[下稱「條例」]於2006年2月11日生效。隨着取消遺產稅,無須就該日或之後去世的人士的遺產遞交遺產申報誓章或呈報表,或領取遺產稅清妥證明書以申請遺產承辦書。

中國大陸遺產稅討論[編輯]

在2014年第八屆中國解決增長與周期論壇上,全國人大財經委副主任郝如玉表示,中國遺產稅推出的可能性比較小。「這個稅是不能開徵的,無論是想像力有多大,實際設計中遇到的問題特別大。」

根據他的分析,遺產稅的核心問題是技術上就不能成立。因為遺產稅是對不動產動產兩類財產的稅收,不動產非常容易解決,但是動產呢,則存在無法核實的問題。比如像寶石、字畫等動產都是大富豪玩的,一個鑽石可能上億,但是徵稅時,無法到大富豪家搜身或者翻箱倒櫃。而對不動產,比如像住房,工薪階層最多買一兩套房子,如果對不動產徵稅,對動產不徵稅,則顯得不公平。[2]

遺產稅和房地產稅的種類[編輯]

  •  比利時, droits de succession or successierechten (當地遺產稅之稱呼).在當地的遺產稅是由聯邦政府徵收,再分配給各地方政府。
  •  百慕大群島印花稅
  •  捷克: daň dědická (當地遺產稅之稱呼)
  •  芬蘭: perintövero (芬蘭與) or arvskatt (瑞典語) (當地遺產稅之稱呼)
  •  法國: droits de succession (Inheritance tax)
  •  德國: Erbschaftssteuer (Inheritance tax) Smaller bequests are exempt, i.e. 20 000€ - 500 000€ depending on the status of the beneficiary. Bequests larger than these values are taxed from 7% to 50%, depending on the status of the beneficiary and the size of the taxable amount (sections 16 and 19 Erbschaftsteuer- und Schenkungsteuergesetz)
  •  愛爾蘭: 遺產稅 (Cáin Oidhreachta)
  •  意大利: tassa di successione (當地遺產稅之稱呼). 自2001年廢除遺產稅。,[3] and reestablished in 2006. €1,000,000 exemption on a bequest to a spouse or child, and a maximum rate of 8%.[4][5]
  •  荷蘭: Successierecht (Inheritance tax)
  •  挪威: arveavgift (inheritance and gift tax). Smaller bequests are exempt. Bequests larger than a certain value are taxed from 6% to 15%, depending on the status of the beneficiary and the size of the taxable amount. See Taxation in Norway.
  •  瑞士 has no national inheritance tax. Some cantons impose estate taxes or inheritance taxes.
  •  英國: see Inheritance Tax (United Kingdom) (actually an estate tax)
  •  美國: see Estate tax in the United States

Some jurisdictions formerly had estate or inheritance taxes, but have abolished them:

  •  澳洲 abolished the federal estate tax in 1979.[6]
  •  奧地利 abolished the Erbschaftssteuer in 2008. This tax had some of the features of the gift tax, which was abolished at the same time.[7]
  •  加拿大: 自1972年廢除遺產稅。
  •  香港: 自2006年起廢除州遺產稅,並自2006年2月11日起死亡者生效。(詳閱香港 遺產稅條例(第111 章))
  •  印度: had an estate tax from 1953 to 1985.[8]
  •  以色列: 自1981年廢除遺產稅。
  • 路易斯安那州: 自2008起廢除州遺產稅,並溯及至2004年7月1日起死亡者。[9]
  • 新罕布殊爾州: abolished state inheritance tax in 2003; abolished surcharge on Federal estate tax in 2005.[10]
  •  新西蘭 自1992年起廢除州遺產稅。
  •  俄羅斯 自2006年起廢除州遺產稅。
  •  新加坡: 自2008年起廢除州遺產稅,並自2008年2月15日起死亡者生效。[11][12]
  •  瑞典: 自2005年起廢除州遺產稅。[13]
  • 猶他州: 自2005年起廢除州遺產稅。[14]

除了上述州分外,美國各州會依據該州的狀況加徵州遺產稅(詳閱美國州級遺產稅):

  • 印第安那州: 死亡者的指定繼承人若是其配偶得以獲得完全的遺產稅豁免。而死亡人指定繼承人若是他的父母、子女、祖父母、孫子女,以及其他直系祖先和被繼承人的直系後代,自2012年7月1日,享有$250,000的免稅額,而超過$250,001的部分則是課徵1%~10%的個人州遺產稅。更多的信息可以通過參照IH-6申報表格或從印第安納州政府發行的繼承稅指南來獲得。
  • 艾奧瓦州: Inheritance is exempt if passed to a surviving spouse, parents, or grandparents, or to children, grandchildren,or other "lineal" descendants. Other recipients are subject to inheritance tax, with rates varying depending on the relationship of the recipient to the deceased.[15]
  • 肯塔基州: The inheritance tax is a tax on a beneficiary's right to receive property from a decedent's estate. It is imposed as a percentage of the amount transferred to the beneficiary. Transfers to "Class A" relatives (spouses, parents, children, grandchildren, and siblings) are exempt. Transfers to "Class B" relatives (nieces, nephews, daughters-in-law, sons-in-law, aunts, uncles, and great-grandchildren) are taxable. Transfers to "Class C" recipients (all other persons) are taxable at a higher rate.[16] Kentucky imposes an estate tax in addition to its inheritance tax.[16]
  • 馬利蘭州 :未知
  • 內布拉斯加州:未知
  • 新澤西州:未知
  • 俄克拉何馬州 :未知
  • 賓西法尼亞州: Inheritance tax is a flat tax on the value of the decedent's taxable estate as of the date of death, less allowable funeral and administrative expenses and debts of the decedent. Pennsylvania does not allow the six month after date of death alternate valuation method that is available at the federal level. Transfers to spouses exempt. Transfers to grandparents, parents, or lineal descendants are taxed at 4.5%. Transfers to siblings are taxed at 12%. Transfers to any other persons are taxed at 15%. Some assets are exempted, including life insurance proceeds. The inheritance tax is imposed on both residents and nonresidents who owned real estate and tangible personal property in Pennsylvania at the time of their death. The Pennsylvania Inheritance Tax Return (Form Rev-1500) must be filed within nine (9) months of the date of death.[17]
  •  突尼西亞:[18]

著名的遺產稅[編輯]

參考資料[編輯]

  1. ^ 香港特別行政區稅務局
  2. ^ 官員稱遺產稅技術上不能成立,中國經濟網,2014年6月30日
  3. ^ camera.it
  4. ^ delgiudice.clara.net
  5. ^ parlamento.it
  6. ^ http://www.taxfoundation.org/blog/show/1678.html
  7. ^ http://vorarlberg.orf.at/stories/176790/
  8. ^ The Estate Duty Act came into effect 15 October 1953. The E.D.(Amendment) Act of 1985 discontinued the estate duty on deaths occurring on or after 16 March 1985.
  9. ^ http://rev.louisiana.gov/sections/individual/estate.aspx Inheritance and Estate Transfer Taxes
  10. ^ Estate Taxes by State - Does New Hampshire Have an Estate Tax?
  11. ^ iras.gov.sg
  12. ^ singaporebudget.gov.sg
  13. ^ Inheritance tax does not reduce inequality, The Guardian, August 31, 2006
  14. ^ www.tax.utah.gov/miscellaneous
  15. ^ Iowa Department of Revenue: Iowa Taxes. 2010-07-08. 
  16. ^ 16.0 16.1 A Guide to Kentucky Inheritance and Estate Taxes: General Information. Kentucky Revenue Cabinet. March 2003 [2009-05-29]. 
  17. ^ http://www.state.pa.us/portal/server.pt/community/inheritance_tax/11414
  18. ^ Tenn. Code Ann. 67-8-303