遗产税

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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。[來源請求]

香港遗产税[编辑]

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。隨著取消遺產稅,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。

中国大陸遗产税讨论[编辑]

在2014年第八届中国解决增长与周期论坛上,全国人大财经委副主任郝如玉表示,中国遗产税推出的可能性比较小。“这个税是不能开征的,无论是想象力有多大,实际设计中遇到的问题特别大。”

根据他的分析,遗产税的核心问题是技术上就不能成立。因为遗产税是对不动产动产两类财产的税收,不动产非常容易解决,但是动产呢,则存在无法核实的问题。比如像宝石、字画等动产都是大富豪玩的,一个钻石可能上亿,但是征税时,无法到大富豪家搜身或者翻箱倒柜。而对不动产,比如像住房,工薪阶层最多买一两套房子,如果对不动产征税,对动产不征税,则显得不公平。[2]

其他国家的遗产税[编辑]

  •  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。
  •  百慕大群岛印花税
  •  捷克: daň dědická (當地遺產稅之稱呼)
  •  芬兰: perintövero (芬蘭與) or arvskatt (瑞典語) (當地遺產稅之稱呼)
  •  法国: droits de succession 法国之遗产税税率主要取决于两大因素:受益人与死者之血缘关系以及遗产的价值。通常情况下,受益人与死者的关系分为三类:直系亲属兄弟姐妹以及四代以内旁系血亲(除兄弟姐妹以外)或无亲属关系。直系亲属根据遗产中可征收的部分的价值,可征收5%-45%的遗产税。若受益人与死者为兄弟或姐妹关系,且遗产数额小于24430€的,则最高可征收35%的遗产税;若高于该数额,则最高可征收45%的遗产税。四代以内的旁系血亲无论其遗产价值,均最高可征收该价值的55%作为遗产税。若受益人与死者为四代以外的旁系血亲或无亲属关系,则无论其遗产价值,均最高可征收该价值的60%作为遗产税。[3]
  •  德國: 根据《继承和遗产税法》(Erbschaftsteuer- und Schenkungsteuergesetz),,当遗产数额位于20000至500000欧元之间时,依受益人的经济状况可被视为较小数额的遗产,不须被征收遗产税,凡高于此数目的,参照继承人的经济状况及遗产中的可征税部分的价值征收百分之七至百分之五十的遗产税。
  •  爱尔兰: 遺產稅 (Cáin Oidhreachta)
  •  義大利: tassa di successione (當地遺產稅之稱呼). 自2001年廢除遺產稅。,[4] and reestablished in 2006. €1,000,000 exemption on a bequest to a spouse or child, and a maximum rate of 8%.[5][6]
  •  荷蘭: Successierecht (Inheritance tax)
  •  挪威: 较小数额的遗产可被免税,当遗产数额达到一定数目(此数目视受益人经济状况而定),将根据受益人经济状况及遗产中可征税部分收取6%-15%的遗产税。*  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:

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。
  • 艾奥瓦州: 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.[16]
  • 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.[17] Kentucky imposes an estate tax in addition to its inheritance tax.[17]
  • 马里兰州 :未知
  • 内布拉斯加州:未知
  • 新泽西州:未知
  • 俄克拉何马州 :未知
  • 宾西法尼亚州: 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.[18]
  •  突尼西亞:[19]

著名的遺產稅[编辑]

參考資料[编辑]

  1. ^ 香港特別行政區稅務局
  2. ^ 官员称遗产税技术上不能成立,中国经济网,2014年6月30日
  3. ^ Calcul et paiement des droits de succession. 法国税务局官网. 2016-05-13. (法文)
  4. ^ camera.it
  5. ^ delgiudice.clara.net
  6. ^ parlamento.it
  7. ^ http://www.taxfoundation.org/blog/show/1678.html
  8. ^ http://vorarlberg.orf.at/stories/176790/
  9. ^ 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.
  10. ^ http://rev.louisiana.gov/sections/individual/estate.aspx Inheritance and Estate Transfer Taxes
  11. ^ Estate Taxes by State - Does New Hampshire Have an Estate Tax?
  12. ^ iras.gov.sg
  13. ^ singaporebudget.gov.sg
  14. ^ Inheritance tax does not reduce inequality, The Guardian, August 31, 2006
  15. ^ www.tax.utah.gov/miscellaneous
  16. ^ Iowa Department of Revenue: Iowa Taxes. 2010-07-08. 
  17. ^ 17.0 17.1 A Guide to Kentucky Inheritance and Estate Taxes: General Information (PDF). Kentucky Revenue Cabinet. March 2003 [2009-05-29]. 
  18. ^ http://www.state.pa.us/portal/server.pt/community/inheritance_tax/11414
  19. ^ Tenn. Code Ann. 67-8-303