65438+February 19,
China Academy of Social Sciences 20 17 "Blue Book of Economy" was released in Beijing.
The Blue Book calls for the implementation of real estate tax and inheritance tax as soon as possible.
Actively promote personal income tax reform and other measures.
Property tax and inheritance tax
Re-enter the public eye ~
20 16 is the noisiest
It's about property tax and inheritance tax ~
What is inheritance tax?
Inheritance tax is the legal right that the government gives citizens to inherit the estate. If the decedent wants to inherit the inheritance, he must first pay taxes to the government according to the market price of the inheritance at the time of the decedent's death, and then he has the right to inherit the inheritance after paying taxes.
Heritage includes real estate, currency, securities, insurance income, gifts, antiques, jewelry, vehicles, furniture and so on. Some countries tax all these heritages, while others tax only one or more of them. Countries also have different regulations on the taxpayers of inheritance tax, some stipulate that the heirs are taxpayers, and some stipulate that the heirs are taxpayers.
death duties
China people's heart knot
Whether China levies inheritance tax affects everyone's heart in China.
On the other hand, at present, the inheritance tax collection system in various countries in the world,
Seek the best wealth inheritance plan together.
Global inheritance tax
1. USA: The highest tax rate is 50%.
The lowest tax rate is 18%, and the highest tax rate is 50% when it reaches more than $25 million. Including all his personal assets around the world. If the amount of the estate is less than 600,000 US dollars, it shall be exempted from inheritance tax. Non-residents only need to pay asset inheritance tax in the United States, with a minimum tax rate of 6% and a maximum tax rate of 30%.
2. Japan: The highest tax rate is 70%
It is a typical inheritance tax system to adopt the inheritance tax system, that is, according to how much each heir inherits. For residents, whether their heritage is in China or abroad, their heritage should be taxed; For non-residents, they only need to pay taxes on their inheritance in Japan. Japan's estate tax rate is divided into 13 grades, ranging from 10% to 70%.
3. Italy: the relationship between relatives and friends determines the tax rate.
Countries with mixed inheritance tax system. Its taxation method is to levy inheritance tax according to the total amount of the estate, and then levy different proportions of inheritance tax according to different kinship. Taxpayers are divided into two categories: one is the executor and administrator of the estate, and the other is the heir or donee. The first-class progressive tax rate is uniformly adopted for the first-class taxpayers, and different progressive tax rates are adopted for the second-class taxpayers according to their close relationship with the deceased.
4. UK: The inheritance tax rate is 40%.
British residents have to pay inheritance tax on all assets in the world, while non-British people only have to pay inheritance tax on assets owned in the UK. The current estate tax rate is 40%.
5. Germany: The highest tax rate is 50%
6. Australia: 0%
After 1992, Australian states completely abolished the inheritance tax, and Australia became the first rich country in the world to abolish the inheritance tax.
If you adopt the property to your children before you die, you only need to pay stamp duty, and you don't need to pay stamp duty after you die.
7. Hong Kong: 0%
In 2006, Hong Kong abolished the inheritance tax.
8. Taiwan Province Province: The tax rate is adjusted to the current 10%.
But in fact, among the legal taxes in People's Republic of China (PRC), inheritance tax has always existed, which means that once the country needs to levy inheritance tax, it can be implemented immediately, and there is no institutional obstacle.
What is the relationship between inheritance tax and the protection and inheritance of our wealth?
The "new draft" revised by 20 10 (not yet implemented) even gives the specific starting point of collection, the corresponding tax rate and its calculation method. The details are as follows:
1. The estate tax payable includes all the property left by the decedent when he died and the donated property that occurred within five years before his death;
2. Before the inheritance tax is paid, the estate shall not be divided, bequeathed or registered for transfer;
3. No one inherited and no one was bequeathed. The inheritance belongs to the state according to law and is exempt from inheritance tax;
4. Before the decedent's death, all taxes, fines, late fees and outstanding debts that should be paid according to law with conclusive evidence are allowed to be deducted from the total taxable amount; The exemption amount of inheritance tax is 200,000 yuan.
The collection standards and proportions of the excess cumulative tax rate table in the new draft are as follows:
1) The net taxable estate does not exceed 800,000, and the corresponding tax rate is 0;
2) The tax rate of 800,000-2 million yuan is 20%;
3) The tax rate of RMB 2 million to RMB 5 million is 30%;
4) The tax rate of 5 million-10/00000 is 40%;
5) The applicable tax rate of RMB 6,543,800+million is 50%.
According to the above calculation method, the net estate of 5 million yuan should be taxed at 84000654.38+million yuan, and the net estate of 30 million yuan should be taxed at 2.09 million yuan and 10.34 million yuan.
Investors' eyes have shifted to those countries that are exempt from inheritance tax, and Australia is the first choice. In addition, this kind of domestic policy change of inheritance tax, high tax rate and strict collection policy will make investors feel uneasy. It is full of unknowns and fears about future policy changes. Seeking a safe and stable investment environment will become a new hot topic for investors in China.
Because Australia has zero inheritance tax and permanent property rights as a guarantee, real estate investment here can really pass on your wealth from generation to generation. As for the impact of China estate tax on Australian real estate, we will wait and see!
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