The Provisional Regulations of the People's Republic of China on Inheritance Tax (Draft) stipulates that:
Article 7 The exemption for inheritance tax is 200,000 yuan.
Article 9 The calculation formula of inheritance tax is: the taxable amount of inheritance tax, the net amount of taxable estate, and the applicable tax rate-quick deduction.
Article 10 The tax allowance for inheritance tax and the standard of allowable deduction items shall be adjusted by the State Council in a timely manner according to the changes of social and economic development.
Article 11 The inheritance tax shall be calculated and collected in accordance with the "Five-level Excess Progressive Tax Rate Table of Inheritance Tax" attached to these Regulations.
1, notarized inheritance
According to the inheritance law of our country, if the owner of the house is absent, 1 heir (spouse, children, parents) will inherit and handle the notarization of house inheritance;
2. Pay a notary fee of 2%.
The legal heirs of all houses bring their identity certificates, household registration books, house ownership certificates and death certificates to the notary office for notarization of property inheritance;
After acceptance, the staff of the notary department shall verify and investigate the materials provided by the parties in accordance with the regulations, ask all the legal heirs one by one, put them on record, and entrust the appraisal company to make an evaluation and issue the corresponding evaluation report; After confirmation, issue a notarial certificate according to the above testimony and evidence;
Receive a notarial certificate and pay a notary fee of 2%;
3. Change of house ownership
The heir shall bring his identity certificate, house ownership certificate and notarial certificate to the housing management department to apply for inheritance change, which shall be accepted, approved and issued by the staff of the housing management department;
Handling fee 1 yuan per square meter, registration fee of 80 yuan, and obtaining the house ownership certificate;
4. Transfer of foreign houses
Prepare the materials to be transferred together with the buyer, investigate and evaluate according to the procedures, and pay taxes;
5. Pay individual taxes and other taxes
Deal with the deed tax payment in the deed tax window of the tax department, and the deed tax shall be paid according to 1%-3% of the assessed amount, which shall be paid by the buyer;
In the business tax window of the tax department, if you apply to pay (or reduce) business tax, you will pay (reduce) by 5.6%, and the seller will pay;
In the business tax window of the tax department, personal income tax is handled, and the income tax is paid in full at 20%, and the seller pays it;
The personal income tax levied by the state at the full rate of 20% is the so-called house inheritance tax;
6. Payment by Housing Management Department
To the housing management department to accept the window to apply for housing management authority certificate transaction transfer, housing management department staff acceptance, approval, certification, payment of transaction fees, registration fees (fee) and stamp duty 5 yuan, to receive housing management authority certificate.
Extended data:
Inheritance tax is the ultimate solution to the current housing price in China, and it is also beneficial to national equity and social welfare.
Implementation conditions
1. All properties in People's Republic of China (PRC), regardless of property rights, must be registered in real name, and connected to the national network, with corresponding information platforms specially published, and enjoyed by * * *. After the ownerless property is publicized on the corresponding platform for one year, those who have no objection will be included in the national ownerless property receiving management. Establish a national ownerless real estate takeover agency.
2. Every year, the National People's Congress Standing Committee (NPCSC) will review the per capita living space for the next year. The people's governments of all provinces and municipalities directly under the Central Government should strictly examine the business qualifications of real estate price assessment agencies within their respective jurisdictions every year. The General Administration of Customs and the People's Bank of China must do a good job in preventing corrupt officials from escaping the net or the outflow of illicit money.
Collection method
1. In People's Republic of China (PRC), real estate, regardless of identity, can be freely traded according to law, and the transaction price shall not be lower than the reasonable appraisal value of the house price in this area.
2. Any person's real estate can be given to others by gift or inheritance, and the tax-free portion of real estate obtained by any person through gift or inheritance shall not exceed the per capita living area approved by the National People's Congress in the previous year.
Any person's property after death can be inherited according to the will or legal inheritance conditions, and the part that does not exceed the per capita living area is tax-free. In some countries, if it exceeds 90%, it can be inherited.
Expected/expected/expected effect
1. Many dying corrupt officials will be afraid to claim their own property, thus returning to the country in large numbers and becoming low-rent houses; Or there are many dying hoarders who will quickly sell their houses and realize them, so that house prices will drop immediately.
2. The huge inheritance tax can do many good things for the people of the whole country, such as free medical care, free education, free scientific research and so on.
3. A large number of passive cash withdrawals of hot money will quickly stimulate the consumption and development of all walks of life.
Inheritance tax is a tax levied by a country or region on the legacy left by the deceased, which is sometimes called "death tax" abroad. The original intention of levying inheritance tax is to prevent the gap between the rich and the poor from being too large through the adjustment of inheritance and donated property.
Inheritance tax is a kind of tax levied on the heirs and legatees of the estate with the property left by the decedent as the tax object. Theoretically speaking, if the inheritance tax is properly collected, it is of certain significance to adjust the wealth distribution of social members and increase the financial resources of the government and social welfare undertakings.
Inheritance tax is usually set up and collected together with gift tax. However, in order to attract investment and capital inflow, some countries and regions deliberately do not set or cancel inheritance tax.
20 16 12 19, 20 17 economic blue book issued by China academy of social sciences and China economic situation report meeting were held in Beijing. The Blue Book calls for implementing real estate tax and inheritance tax as soon as possible, and actively promoting personal income tax reform and other measures.
Main classification
More than 100 countries in the world have levied inheritance tax, but the specific implementation of inheritance tax system varies greatly among countries. Generally speaking, the inheritance tax system can be roughly divided into three types:
Total inheritance tax system
The total inheritance tax is a comprehensive collection of the total amount of property left after the death of the property owner. There is a threshold for taxpayers to be executors of wills or administrators of estates. Generally, the excessive progressive tax rate is adopted, regardless of the personal relationship between the heir and the decedent and the personal situation of inheritance.
In the form of expression, it is "tax after tax first". The United States, Britain, New Zealand, Singapore, Taiwan Province Province and other countries and regions have implemented this inheritance tax system, and Hong Kong has also adopted this tax system.
Split inheritance tax system
Also known as the inheritance tax system, it is a tax system that taxes the share of inheritance inherited by each heir separately. Taxpayers are the heirs of the inheritance, which is in the form of "after tax first" and mostly adopts progressive tax rates. Japan, France, Germany, South Korea, Poland and other countries implement the inheritance tax system.
Total inheritance tax
Total inheritance tax, also known as mixed inheritance tax, is an inheritance tax system that combines the first two tax systems. That is, the total inheritance tax is levied on the decedent's estate first, and then the inheritance tax is levied on the heir's share. The form of expression is "divide the total tax first and then divide the tax by stages", and the two taxes are combined into one and complement each other.
It combines the advantages of total inheritance tax and sub-inheritance tax, and first taxes the total amount of inheritance, so that the national tax has a basic guarantee. Then according to different situations, the heirs are taxed differently, so that tax fairness can be implemented.
However, the total inheritance tax also has shortcomings, and it is suspected of double taxation to levy taxes on the same estate twice, which complicates the inheritance tax system.
References:
Baidu encyclopedia-real estate inheritance tax