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香港取消遗产税虽能吸引和留住更多财富,却有“讨好”富人、滑向权贵资本主义之嫌 2006年2月11日,香港《2005年收入(取消遗产税)条例》生效,1915 年开征这一税种正式被废除了。与美国、英国、丹麦、日本等国家相比,香港遗产税赋并不重:起征点750万港元 (享受各种免征优惠后实际起征点在 2000万港元以上),税事累进区间为5％至15％。《中华人民共和国遗产税暂行条例》(草案)规定的起征点为20万元、征收超过部分的11％。税率经5级累进, 对1 000万元以上的财产将征收50％。 2005年末,中国居民存款余额已突破14
Hong Kong’s abolition of the estate tax, while attracting and retaining more wealth, can “please the rich” and slipping into the capitalism of elite. On February 11, 2006, Hong Kong’s Revenue (Exemption of Estate Duty) Ordinance 2005 came into force. The introduction of this tax in 1915 was officially abolished. Compared with the United States, the United Kingdom, Denmark, Japan and other countries, Hong Kong’s estate taxes are not heavy: the threshold of 7.5 million Hong Kong dollars (after enjoying a variety of concessions, the actual threshold of more than 20 million Hong Kong dollars), the tax progressive range From 5% to 15%. The “Provisional Regulations of the People’s Republic of China on Inheritance Tax” (draft) provides for the threshold of 200,000 yuan, collecting more than 11%. The tax rate is progressive at level 5, and 50% of the property above 10 million yuan will be levied. By the end of 2005, the deposit balance of Chinese residents had exceeded 14