Which country collects the most inheritance taxes in a year?

There is currently no inheritance tax in China. The U.S. estate tax threshold is higher and fluctuates according to the price index. In 1999, the threshold was US$650,000 and the tax rate was over-rated, with a maximum tax rate of 55.

In 1916, the United States officially introduced a federal estate tax, and later introduced a related gift tax and a generational inheritance transfer tax, and from 1977 onwards, the inheritance tax and gift tax were at a flat rate. Taxpayer Scope When a U.S. citizen or permanent resident (commonly known as a green card holder) dies, his heirs (other than spouses) are obligated to declare the total amount of the estate and pay estate tax, regardless of whether his estate is located on Earth**. For the estate of a non-citizen or non-permanent resident in the United States, whether the person must pay U.S. estate tax and gift tax upon death is determined by whether the person has a permanent residence in the U.S. (domicile).

2.Ownership and distribution of the estate A notarized will of the owner of the property is the only evidence. If the owner of the property does not have a will before his death, all assets in his name are automatically transferred to his spouse and he does not have to pay inheritance tax; If the deceased does not have a will and no spouse, the estate will not automatically be inherited by the deceased's descendants or relatives, but must be decided by the court.

Usually the court will also allocate the deceased according to the distance of kinship and proximity. The above is relevant about countries with high inheritance taxes, I hope it helps.

As the first choice for overseas investment and real estate, many friends have come into contact with the concept of "inheritance tax" from the United States. Although the United States is not the first country to impose an inheritance tax, it can be said to be a country that has made it "popular". It is also in the United States that the rich have set up the most charities**, and while they are keen on charity, they also exempt their property from taxation, killing two birds with one stone.

The most tax collection in the world may be Switzerland, after all, their taxes are very high, and the national welfare treatment is also very good, and we basically don't have much in the country, and the United States is about 55%, but the strategy of the United States is that as long as it is the first meeting, it can solve the inheritance tax problem.

Inheritance tax is a tax levied on the heirs and legatees of the estate that is levied on the property left behind after the death of the deceased. Theoretically speaking, if the inheritance tax is levied properly, it has certain significance for regulating the wealth distribution of members of the society and increasing the financial resources of social welfare undertakings. Inheritance tax is often established and levied in conjunction with gift tax.

However, in order to attract investment and capital inflows, some countries and regions deliberately do not establish inheritance tax or abolish inheritance tax.

Legal basis: Article 7 of the Provisional Regulations of the People's Republic of China on Inheritance Tax for Lost Sheds (Draft) The exemption amount of inheritance tax is 200,000 yuan.

Article 9 The formula for calculating inheritance tax is as follows: the amount of inheritance tax payable - the net amount of taxable inheritance x the applicable tax rate - the amount of quick deduction.

Article 10 The amount of inheritance tax exemption and the amount standard of allowable deductions shall be adjusted in a timely manner according to the changes in social and economic development.

Article 11 The inheritance tax shall be calculated and rebated in accordance with the "Five-level Progressive Tax Rate Table for Inheritance Tax" attached to the Rules.

At present, China has not begun to levy inheritance tax, and there has been no regulation or draft on inheritance tax. According to the "Letter on the Reply to Proposal No. 0107 of the Fifth Session of the Twelfth National Committee of the Chinese People's Political Consultative Conference" released by the Ministry of Finance, China has not yet levied inheritance tax, nor has it ever issued regulations related to the sale of property tax or the draft regulations.

Legal basis: Article 1122 of the Civil Code: Posthumous leased property is the personal legal property left behind by a natural person when he or she dies. An inheritance that is not allowed to be inherited in accordance with the law or by its nature shall not be inherited.

Legal analysis: At present, China has not issued relevant laws and regulations on inheritance tax, so there is no collection standard. Inheritance tax is still in a state of debate, first of all, it is difficult to grasp the real property situation, resulting in the inability to clarify the amount of inheritance, and secondly, the threshold of inheritance tax has not yet been implemented.

However, there is no need to pay taxes on the inheritance of real estate.

Legal basis: Notice on Individual Income Tax Issues Concerning Individual Donated Housing Article 1 The following circumstances shall not be subject to individual income tax on both parties for the free gift of housing property rights: (1) The owner of the housing property rights will donate the property rights to his spouse, parents, children, grandparents, grandchildren, grandchildren, and brothers and sisters of the Bird Brigade free of charge; (2) The owner of the property right of the house gives the property right of the house free of charge to the guardian or supporter who bears the obligation of direct support or support; (3) The legal heirs, testamentary heirs or legatees who have obtained the property rights of the house in accordance with the law after the death of the owner of the property rights.

Legal analysis: the collection method of inheritance tax: if the net amount of taxable inheritance in the annex to the excess cumulative tax rate table of the new draft does not exceed 800,000, the tax rate is 0; The applicable tax rates of 800,000-2 million, 2 million-5 million, 5 million-10 million and more than 10 million are respectively %, and the corresponding quick deductions are 50,000, 250,000, 750,000 and 1.75 million respectively, and the formula for calculating inheritance tax is "applicable tax rate - quick deduction for net taxable estate".

Legal basis: The "Outline of the Implementation of the National Tax Administration" regards inheritance tax as one of the taxes to be levied, but it is not levied due to the conditions at that time. The new tax reform of 1994 included inheritance tax as one of the possible taxes imposed by the state.

In 1996, the National People's Congress approved the Ninth Five-Year Plan for National Economic and Social Development (the Ninth Five-Year Plan) and the Outline of the Long-Range Objectives for the Year 2010, which proposed to "gradually introduce inheritance tax and gift tax". Total amount of inheritance tax payable = net taxable estate Applicable tax rate - quick deduction 1, the tax rate for the part not exceeding 500,000 yuan is 10% for the quick deduction 0 yuan 2, the tax rate for the part exceeding 500,000 to 2 million yuan is 20%, the quick deduction is 50,000 yuan 3, the tax rate for the part exceeding 2 million to 5 million yuan is 30%, the quick deduction is 250,000 yuan 4, the tax rate for the part exceeding 5 million to 10 million yuan is 40%, the quick deduction is 750,000 yuan 5, and the tax rate for the part exceeding 10 million yuan is 50% Quick deduction of 1.75 million yuan, inheritance tax subject to inheritance: all property left by the decedent at the time of death + donated property occurred within 5 years before death, net taxable estate = total amount of inheritance tax payable - total amount of taxable estate not included in taxable estate (Article 5) - amount allowed to be deducted from the total taxable estate (Article 6) - exemption amount (200,000).

1. Inheritance tax.

Inheritance tax is a legal right that gives citizens the right to inherit an inheritance. If the decedent wants to inherit the estate, he must first pay taxes to ** according to the market of the inheritance at the time of the decedent's death, and only after paying the tax can he have the right to inherit the estate.

Estates include real estate, currency, valuable**, insurance proceeds, gifts, antiques, jewelry, vehicles, furniture, etc., all of which are taxed, and some countries tax all of them, while others tax only one or a few of them. The regulations on the taxpayer of inheritance tax are not uniform in various countries, some stipulate that the heir is a taxpayer, while others stipulate that the decedent is a taxpayer. If the decedent is a taxpayer, it means that the deceased is a taxpayer, so the popular name of inheritance tax in some countries is "dead man's tax".

2. The scope and proportion of inheritance tax in the New Draft.

The 2010 revision of the New Draft (which has not yet been implemented) even gives a specific starting point, the corresponding tax rate and its calculation method, which is as follows: Pat Lead.

1. The inheritance tax shall be levied on the inheritance, including all the property left by the decedent at the time of death and the donated property within five years before the death;

2. Before the inheritance tax is paid, the estate shall not be divided or handed over to the bequest of Zheng Fu, and the transfer registration shall not be handled;

3. If there is no inheritance and no bequest, the inheritance shall be owned by the state in accordance with the law and shall be exempt from inheritance tax;

4. Before the death of the decedent, all taxes, fines, late fees, and unpaid debts with conclusive evidence that should be paid in accordance with the law are allowed to be deducted from the total amount of tax payable; The inheritance tax exemption is $200,000.

The standards and proportions of the new draft "Excess Cumulative Tax Rate Table" are as follows:

1. The tax rate for the net amount of taxable inheritance not exceeding 800,000 yuan is 0;

The tax rate for 10,000-2,000,000 is 20%;

The tax rate for 10,000-5,000,000 is 30%;

The tax rate for 10,000-10 million is 40%;

5. The applicable tax rate for more than 10 million is 50%;

According to the above calculation method, the net inheritance tax of 5 million yuan should be taxed at 840,000 yuan, and the net inheritance tax of 10 million yuan and 30 million yuan should be 2.09 million and 10.34 million respectively.

On February 3, 2013, the National Development and Reform Commission, the Ministry of Finance, and the Ministry of Human Resources and Social Security formulated the "Several Opinions on Deepening the Reform of the Income Distribution System", which proposed to study the introduction of inheritance tax in an appropriate period.