浅谈遗产税制-英文作业代写－r51due

英国essay论文精选范文：“浅谈遗产税制”，这篇论文讨论了遗产税制。遗产税是针对死亡所适用的一种税，它以死者的遗产及生前的赠与财产为课税对象。之所以对死者的遗产征收遗产税，基本依据在于，当死者死亡的那一时刻，其财产发生了转移，转移财产的价值相当于其遗留财产的价值。财产转移行为必然是受让人获得财产，而依据现代社会的法律理念，取得财产应当缴税。

The estate duty is a kind of tax applicable to the death, which is the object of the deceased's estate and the gift property before his death. The inheritance tax was levied on the estate of the deceased on the basis that, at the moment of the death of the deceased, the property was transferred and the value of the transferred property was equivalent to the value of its legacy. Property transfer behavior must be the assignee to obtain property, and according to the legal concept of modern society, to obtain property should be taxed.

The range of estate duty is the total value of taxable property. The so-called taxable transfer of property refers to the taxpayers cannot be tax-free transfer of the total value of property, both the gift of property during his lifetime, including the death of the estate. The so-called gift property before the death of the deceased is to reduce the value of their property disposition.

The threshold of the British inheritance tax was initially £ 140,000, and the threshold was subsequently raised. The current threshold was £ 255,000 and the applicable rate was 40%. If the death occurs within seven years after the gift of property, the gift property will be levied estate duty. However, according to the donor's death time from the donor's behavior occurs different time, will apply different rates, which is the famous principle of diminishing its application is as follows: Death time of not more than three years after the gift 100% Third year after the gift 80% of the four years after the gift to the fifth year after 60% of the gift after the fifth year to 40% of the sixth year after the gift to the seventh year 20%. In some cases, because part of the estate is allocated to beneficiaries or charities, the inheritance will be partially tax-free. Commercial property tax relief applies to certain commercial properties, and these properties must be legally owned for more than two years, investment and asset trading industry will be excluded.

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Tax deductions for agricultural property are farmers who cultivate their own land and farmers who rent land to tenant farmers for farming. The remainder shall be the property of the property for seven years for the purpose of agriculture, or for another seven years for the purpose of agriculture. Agricultural properties include agricultural land, grassland, woodland, cotton, farm buildings and agricultural houses, all for agricultural purposes. The inheritance tax inherited by the heir before the death of the deceased shall also be tax deductible. If death occurs within one year, then 100% tax; if death between one and two years, then pay 80% of the tax; if between two years to three years of death, then pay 60% tax . The basic principle of an estate assessment is that the value of the estate is assessed at the public price of the property at the time of the death of the decedent. Some assets, such as bank or property accounts and shares of listed companies, are easier to value, and some properties, such as land, may be more difficult to value.

In the event of a donation in the event of a tax-exempted project or where the total amount of the donated property is less than £ 10,000 in any one tax year or less than £ 40,000 in the last seven years where the taxpayer is likely to be exempted, CTO declaration. In fact, it is generally recommended that the donor submit the relevant declaration documents. In general, taxable transfer of property should be the death of the decedent within 12 months of the CTO to declare. This includes taxable gift property resulting from the death of the donor within seven years after giving property, whether or not the estate tax is actually required.

The personal representative shall perform the duties of the estate duty, stating all the property of the deceased and its valuation, which shall include donated property which cannot be waived within seven years before the death. If the exact valuation of some property is difficult to be defined, an interim notification should be submitted and subsequently revised in due course. Estate duty is paid by the estate agent upon application for a probate or certificate of administration. Therefore, a probate or certificate of probate will be granted only after the will has been taxed, unless permission to pay estate duty is granted in installments. The obligation of a will agent involves determining how the inheritance tax is shared among successors, whether a will or an intestacy. In the case of testamentary succession, in order to determine how the burden of inheritance tax, should first refer to the will. If the will is not involved in property or the deceased died without a will, the estate duty shall be paid in the same manner as other wills. There is no estate tax system in China, but the legislative motion has been put on the agenda. In the legislative process, the reference to the country is inevitable, but also an effective shortcut.

In this regard, the British legislation has been quite mature and complete for our country to provide an excellent model. There are three patterns of inheritance tax in the world: inheritance tax system, inheritance tax system and mixed inheritance tax system. The total inheritance tax system is the death of the heir to the legacy of all the legacy of the estate tax levy, the size of the tax does not generally consider the heir and the heir between the kinship and the succession of taxpayers, the taxpayer is The executor of the executor or the administrator of the estate, the United Kingdom would adopt such a tax system. Compared with other tax systems, the total estate tax system has the advantage of: only a total collection of legacy, the tax authorities can control the tax source, reducing the heir to pay less taxes, reduce taxes and tax evasion opportunities; tax system is simple, To facilitate the efficient collection of tax authorities, reducing the cost of collection. Therefore, the author suggests that the adoption of the total estate tax system is appropriate, the reason is: the total estate tax system is conducive to preventing the loss of tax. The total estate tax is to be taxed first and then divided into the estate, ie, the estate is taxed before the estate is divided. This can prevent the inheritance under the inheritance system inheritance taxation caused by the loss of heritage, thus protecting the state financial revenue.

The total estate tax system is conducive to saving tax costs. In general, the tax cost of inheritance tax is large. Therefore, in the design of estate tax system model should pay special attention to save tax costs. The total inheritance tax is a tax on the whole estate, and it is self-evident that the inheritance tax system is less taxable than the inheritance tax system and the mixed inheritance tax system. China's inheritance tax system at the beginning, the public and even the tax collection and management personnel are not very familiar with, coupled with the weak awareness of our citizens, taxation, it should not be simple inheritance tax system to reduce the collection of resistance. In view of the above reasons, I believe that China to take the total estate tax legislation model is better. Estate tax is easy to avoid the tax, the property owners tend to use the property before his death gift to others to avoid the heirs should pay the estate tax.

In order to prevent this from happening, it is necessary to impose restrictions on the proprietorship of property owners. In the limit method, some countries will be inherited during a certain period of time before the gift of property into the estate together with estate tax. There are also some countries at the same time the introduction of gift tax and inheritance tax, the gift tax as an inheritance tax auxiliary tax. Britain is taking the first model, that is, the property donated in his lifetime to be incorporated into the estate together with the estate tax. The advantage of this model is to simplify the operation, easy to manage. The author believes that from the point of view of our national conditions, the British model is worth learning. However, due to the fact that China has not yet established a perfect personal income declaration and property registration system, there is no other legal provisions on donation, and it is difficult for the tax authorities to master the citizens' tax evasion and avoidance of tax evasion by taxpayers. In a longer period of property gift status, in fact, difficult to do the gift tax. Therefore, at present only suitable for the introduction of inheritance tax, and should not be set separately gift tax. In order to prevent the transfer of property caused by the purpose of evasion of inheritance tax, the estate tax law can learn from the British practice, the provisions of the death of the deceased seven years before the donation into the estate tax calculation.

The estate duty law stipulates that the estate administrator and the executor are taxpayers of estate duty. Other countries also have roughly the same provisions. Therefore, China's inheritance tax system can refer to the experience of foreign legislation, the provisions of the executor of the taxpayer; in the absence of executor, the legal heir and the legatee for the legatee. This is consistent with the provisions of the current law of succession in China, "Inheritance Law" Article 16 states: citizens can specify the executor. In addition, according to practice, only in the absence of the executor of the case can be executed by the legal successor. Inheritance tax belongs to property tax, the object of taxation is inheritance, should also include the inherited property donated before his death. China 's inheritance tax system should learn from the British heritage tax system in the assessment system, all taxable assets designated by the tax authorities to assess the assessment body to confirm. The range of estate duty includes all property and rights at the time of the death of the deceased, but the following shall be deducted: the unpaid taxes, late fees and fines payable before the death of the deceased person. The county to which the decedent came to repay the debt has a proven debt.

Property inherited from inherited property in the years before the death of the decedent. The basic living expenses of the spouse of the decedent. The property of the spouse and children of the decedent, registered or certified. Funeral expenses of the decedent. Administrative costs of estate. The inheritance tax shall be levied on a one-off basis at the time of the death of the deceased person. The taxpayer - the executor or the administrator - shall file tax returns with the competent tax authorities within a certain period of time from the date of the death of the decedent. At the same time, we can draw on the provisions of the United Kingdom, the tax authorities approval documents as the executors to confirm the legal status and legality of the premise of legacies. Estate tax to pay off before the transfer of property registration shall not apply for formalities.

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