遗产税与珠宝

近年有关遗产税开征话题在不少城市传出，围绕存款、房产、珠宝等可作为遗产的纳税讨论众说纷纭。什么是遗产税？遗产税与珠宝有哪些连接？海外国家情况如何？请随China Gems一探究竟。
 

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珠宝是传承中的稳定因子
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xiaobang18kbaijinxiangqianhongbaoshi、zuanshierhuan

自古帝王高人一等，因此帝王之间的传承也应别具一格，才能配得上高贵的地位。如果黄金为平民所爱，那么西方帝王就更看中宝石，特别是珍贵的宝石，以表现自已独一无二的地位。久而久之，以此打造的王冠成了王权的象征，更进化为一种不可或缺的正统仪式，将王位庄严地代代传承下去。中国的皇冠缺少这种独一无二的基因，我们仅能从传说中的和氏璧中窥见一斑。自古以来，无论贵贱都将珠宝当成财富很重要的一部分，而且成为传承当中的一个稳定因子。
    
遗产税旨在平衡社会财富
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彩蓝色钻石戒指

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看得见与看不见的珠宝
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13.10kelayancaihuangsezuanshijiezhi

他邦遗产税
让我们以英国的遗产税为例了解一下其内容与实质。英国遗产税为40%，起点为325,000英镑，即首325,000英镑不用交纳遗产税。尽管如此，英国遗产税制度同时包括一些减免条款：夫妻之间财产继承免税，政治捐款免税，慈善捐款免税，每年一定额度的礼物免税，婚礼礼物免税等。还有一些条款可以少交税，例如如果财产在生前即转赠予他人，而这笔财产原本是要交纳遗产税，那么此捐赠人在捐赠三年后去世，这笔遗产必须交32%的税，在此基础上，捐赠人每多活一年，纳税比例依次递减为24%，16%及8%；如果捐赠人在捐赠后活过7年，那么这笔财产就不用纳税。著名的案例如女王的母亲Queen Mother。她早于1994年将自己50，000，000英镑的财产（包括珠宝、艺术品及古董）按排给女王，到2002年她去世时，女王因此少交20，000，000英镑的遗产税。
由此可见，作为富裕人士，撒手人圜后遗产税无处可逃，但如提前做足功夫，却可省去一大笔费用。因此，避税成为上上之策，并催生出专有名词estate?planning。如果你有如Queen?Mother之先见之明，你也可早早未雨绸缪。这一招绝对管用！让我们把视线转移到美国。美国的遗产税比英国更复杂更强硬，除了联邦政府税（大约与英国税相等同），有些州还制定遗产税，如华盛顿州为20%。因此，西雅图起家的世界首富比尔盖茨未雨绸缪，为自己巨大的财富建立一个慈善基金会。
 

18kbaijinxiangqianhuashiqiegezumulvhezuanshierhuan

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