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1、Inheritance Tax The sensitive social problem 1 Introduction of heritance tax Two modes of the Inheritance tax 2 3 The draft of China Inheritance tax 4 Debate about Inheritance tax Introduction Of the Inheritance Tax An inheritance tax or estate tax (death tax)is a levy paid by a person who inherits
2、money or property or a tax on the estate (money and property) of a person who has died . ancientEgyptUK159817971796HollandChina4000yearsagoJuly1,1940USsave the capital and average wealth of society advocate labor income increase the national income supplement the income tax Inheritance tax can effec
3、tively inhibit the posterity lying asleep on predecessors background, greatly stimulate creativity. Two modes Of the Inheritance Tax estate tax Is assessed on the assets of the deceased inheritance tax Is assessed on the legacies received by the beneficiaries of the estate inheritance tax 7%-55% Thr
4、eshold 20,000 - 500,000 estate tax 40%(Max) Threshold 325,000 including any assets held in trust and gifts made within seven years of death estate tax 40%(Max) Threshold $5 million System construction of property yield estimation Combine the right of property with the assets value Combine the donati
5、on tax with the death tax The low tax threshold price Some experience available for us The draft of China Inheritance Tax February Threshold to 2013 The State Council of the peoples Republic of China have agreed and forwarded the State Development and Reform Commission departments on deepening the r
6、eform of the income distribution system of a number of opinions, called in the appropriate period of inheritance tax issues. 800,000 yuan 50% 30% 0% 20% 40% 0-80萬萬 80萬萬-200萬萬 200萬萬-500萬萬 500萬萬-1000萬萬 1000萬以上萬以上 Debate About Inheritance Tax Should the Inheritance Tax be collected ? 28.9% YES Peoplesv
7、iew. NO 71.1% The largest obstacle ：Chinese traditional culture has enormous confliction with the system. The lack of system basic ,such as property yield estimation system, and tax institutions has no experience to collect. The strong damage to the interest of the rich and the power-holder . The rich will transfer their property to foreign countries 人有了知识，就会具备各种分析能力， 明辨是非的能力。 所以我们要勤恳读书，广泛阅读， 古人说“书中自有黄金屋。 ”通过阅读科技书籍，我们能丰富知识， 培养逻辑思维能力； 通过阅读文学作品，我们能提高文学鉴赏水平， 培养文学情趣； 通过阅读报刊，我们能增长见识，扩大自己的知识面。 有许多书籍还能培养我们的道德情操， 给我们巨大的精神力量， 鼓舞我们前进。
