關(guān)于遺產(chǎn)稅的ppt

1、Inheritance TaxThe sensitive social problem共二十一頁(yè)1Introduction of heritance tax234Debate about Inheritance taxThe draft of China Inheritance taxTwo modes of the Inheritance tax共二十一頁(yè)IntroductionOf the Inheritance Tax共二十一頁(yè)An inheritance tax or estate tax (death tax)is a levy paid by a person who inheri

2、ts money or property or a tax on the estate (money and property) of a person who has died.共二十一頁(yè)4000 years agoUKJuly 1, 1940China1598HollandUSancient Egypt17961797共二十一頁(yè)supplement the income tax save the capital and average wealth of societyincrease the national income advocate labor income 共二十一頁(yè) Inhe

3、ritance tax can effectively inhibit the posterity lying asleep on predecessors background, greatly stimulate creativity. 共二十一頁(yè)Two modes Of the Inheritance Tax共二十一頁(yè)estate taxinheritance taxIs assessed on the assets of the deceasedIs assessed on the legacies received by the beneficiaries of the estate

4、共二十一頁(yè)7%-55%Threshold 20,000 - 500,000inheritance tax共二十一頁(yè)40%(Max)Threshold 325,000 estate taxincluding any assets held in trust and gifts made within seven years of death共二十一頁(yè)40%(Max)Threshold $5 millionestate tax共二十一頁(yè)Some experience available for usCombine the donation tax with the death taxCombine

5、 the right of property with the assets valueSystem construction of property yield estimationThe low tax threshold priceChina共二十一頁(yè)The draft of ChinaInheritance Tax共二十一頁(yè)The State Council of the peoples Republic of China have agreed and forwarded the State Development and Reform Commission departments

6、on deepening the reform of the income distribution system of a number of opinions, called in the appropriate period of inheritance tax issues. February 2013Threshold to 800,000 yuan 共二十一頁(yè)0-80萬0%80萬-200萬20%200萬-500萬30%500萬-1000萬40%1000萬以上50%共二十一頁(yè)DebateAbout Inheritance Tax共二十一頁(yè)Should the Inheritance

7、Tax be collected ?NO71.1%YES28.9%Peoples view.共二十一頁(yè)The lack of system basic ,such as property yield estimation system, and tax institutions has no experience to collect. The largest obstacle ：Chinese traditional culture has enormous confliction with the system.The strong damage to the interest of the rich and the power-holder . The rich will transfer their property to foreign countries 共二十一頁(yè)Thanks共二十一頁(yè)內(nèi)容摘要Inheritance Tax。July 1, 1940。advocat