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Inheritance tax: http://en.wikipedia.org/wiki/Inheritance_tax


An inheritance tax or estate tax is a levy paid by a person who inherits money or property or a tax on the estate (total value of the money and property) of a person who has died.[1] In international tax law, there is a distinction between an estate tax and an inheritance tax: an estate tax is assessed on the assets of the deceased, while an inheritance tax is assessed on the legacies received by the beneficiaries of the estate. However, this distinction is not always respected in the language of tax laws. For example, the "inheritance tax" in the United Kingdom is a tax on the assets of the deceased, and is therefore, strictly speaking, an estate tax. In some jurisdictions the term used is death duty. For historical reasons that term is used colloquially (though not legally) in the United Kingdom and some Commonwealthnations.

[edit]Varieties

of inheritance and estate taxes

Belgium, droits de succession orsuccessierechten (Inheritance tax). Collected at the federal level but distributed to the regional level. Bermuda: stamp duty Czech Republic: da ddick(Inheritance tax) Finland: perintvero (Finnish) orarvskatt (Swedish) (Inheritance tax) France: droits de succession(Inheritance tax) Germany: Erbschaftssteuer(Inheritance tax) Ireland: Inheritance tax (Cin Oidhreachta)

Italy: tassa di successione (Inheritance tax). Abolished in 2001.,[2] and reestablished in 2006. 1,000,000 exemption on a bequest to a spouse or child, and a maximum rate of 8%.[3][4] The Netherlands: Successierecht(Inheritance tax) Norway: arveavgift (inheritance and gift tax). Smaller bequests are exempt. Bequests larger than a certain value are taxed from 6% to 15%, depending on the status of the beneficiary and the size of the taxable amount. SeeTaxation in Norway.

Switzerland has no national inheritance tax. Some cantons impose estate taxes or inheritance taxes. United Kingdom: see Inheritance Tax (United Kingdom) (actually an estate tax) United States: see Estate tax in the United States

Some jurisdictions formerly had estate or inheritance taxes, but have abolished them:

Australia abolished the federal estate tax in 1979.[5]

Austria abolished the Erbschaftssteuer in 2008. This tax had some of the features of the gift tax, which was abolished at the same time.[6] Canada: abolished inheritance tax in 1972. Hong Kong: abolished estate duty in 2006 for all deaths occurring on or after 11 February 2006. (See Estate Duty Ordinance Cap.111) India: had an estate tax from 1953 to 1985.[7]

Israel: abolished inheritance tax in 1981. Louisiana: abolished inheritance tax in 2008, for deaths occurring on or after 1 July 2004.[8] New Hampshire: abolished state inheritance tax in 2003; abolished surcharge on Federal estate tax in 2005.[9] New Zealand abolished estate duty in 1992. Russia abolished inheritance tax in 2006. Singapore: abolished estate tax in 2008, for deaths occurring on or after 15 February 2008.[10][11] Sweden: abolished inheritance tax in 2005.[12] Utah: abolished inheritance tax in 2005.[13]

Some states of the United States impose inheritance or estate taxes (see Inheritance tax at the state level): Indiana: The spouse of a decedent is 100% exempt from paying inheritance tax. Parents, children,grandparents,grandchildren,and other lineal ancestors and lineal descendants of the decedent,as of July 1, 2012, are exempt from taxation on the first $250,000 of inheritance. Tax is on a sliding scale that starts at 1% to 10% of the net inheritance of each individual. More information may be obtained by referring to IH-6, Indiana's inheritance tax instructions.

Iowa: Inheritance is exempt if passed to a surviving spouse, parents, or grandparents, or to children, grandchildren,or other "lineal" descendants. Other recipients are subject to inheritance tax, with rates varying depending on the relationship of the recipient to the deceased.[14]

Kentucky: The inheritance tax is a tax on a beneficiary's right to receive property from a decedent's estate. It is imposed as a percentage of the amount transferred to the beneficiary. Transfers to "Class A" relatives (spouses, parents, children, grandchildren, and siblings) are exempt. Transfers to "Class B" relatives (nieces, nephews, daughters-in-law, sons-in-law, aunts, uncles, and great-grandchildren) are taxable. Transfers to "Class C" recipients (all other persons) are taxable at a higher rate.[15] Kentucky imposes an estate tax in addition to its inheritance tax.[15]

Maryland[citation needed] Nebraska[citation needed] New Jersey[citation needed] Oklahoma[citation needed]

Pennsylvania: Inheritance tax is a flat tax on the value of the decedent's taxable estate as of the date of death, less allowable funeral and administrative expenses and debts of the decedent. Pennsylvania does not allow the six month after date of death alternate valuation method that is available at the federal level. Transfers to spouses exempt. Transfers to grandparents, parents, or lineal descendants are taxed at 4.5%. Transfers to siblings are taxed at 12%. Transfers to any other persons are taxed at 15%. Some assets are exempted, including life insurance proceeds. The inheritance tax is imposed on both residents and nonresidents who owned real estate and tangible personal property in Pennsylvania at the time of their death. The Pennsylvania Inheritance Tax Return (Form Rev-1500) must be filed within nine (9) months of the date of death.[16]

Tennessee:[17]

[edit]Other

taxation applied to inheritance

In some jurisdictions, when assets are transferred by inheritance, any unrealized increase in the value of those assets is subject to capital gains tax, payable immediately. This applies in Canada, which has no inheritance tax. (see Taxation in Canada) Where a jurisdiction has both capital gains tax and inheritance tax, it is usual to exempt inheritances from capital gains tax. In some jurisdictions death gives rise to the local equivalent of gift tax (see Austria, for example). This was the model in the United Kingdom during the period before the introduction of Inheritance Tax in 1986, where estates were charged to a form of gift tax called Capital Transfer Tax. Where a jurisdiction has both gift tax and inheritance tax, it is usual to exempt inheritances

from gift tax. Also, it is common for inheritance taxes to share some features of gift taxes, by taxing some transfers which happen during the lifetime of the giver rather than on death. The United Kingdom, for example, subjects "lifetime chargeable transfers" (usually gifts to trusts) to inheritance tax.

[edit]Historical
[edit]Ancient

Rome

No inheritance tax is recorded for the Roman Republic, despite abundant evidence fortestamentary law, but one was levied by Rome's first emperor, Augustus, in the last decade of his reign.[18] The 5 percent tax applied only to inheritances received through a will, and close relatives were exempt from paying it, including the deceased's grandparents, parents, children, grandchildren, and siblings.[19] The question of whether a spouse was exempt is complicated: from the late Republic on, husbands and wives kept their own property scrupulously separate, since a Roman woman remained part of her birth family and not under the legal control of her husband.[20] Roman social values regarding marital devotion probably exempted a spouse as well.[21] Estates below a certain value were also exempt from the tax, according to one source,[22] but other evidence indicates that this was true only in the early years of Trajan's reign.[23] The revenues from the tax went into a fund to pay military retirement benefits (aerarium militare), along with those from a new sales tax(vicesima).[24] The inheritance tax is extensively documented in sources pertaining toRoman law, inscriptions, and papyri.[25] It was one of three major indirect taxes levied on Roman citizens in the provinces of the Empire.[26]

Transfer tax: http://en.wikipedia.org/wiki/Transfer_tax


A transfer tax is a tax on the passing oftitle to property from one person (or entity) to another. In a narrow legal sense, a transfer tax is essentially a transaction fee imposed on the transfer of title to property. This kind of tax is typically imposed where there is a legal requirement for registration of the transfer, such as transfers of real estate,shares, or bond. Examples of such taxes include some forms of stamp duty, real estate transfer tax, and levies for the formal registration of a transfer. In some jurisdictions, transfers of certain forms of property require confirmation by a notary. While notarial fees may add to the cost of the transaction, they are not a transfer tax in the strict sense of the term. In the United States, the term transfer tax also refers to Estate tax and Gift tax. Both these taxes levy a charge on the transfer of property from a person (or that person's estate) to another without consideration. In 1900, the United States Supreme Court in the case ofKnowlton v. Moore, 178 U.S. 41 (1900), confirmed that the estate tax was a tax on the transfer of property as a result of a death and not a tax on the property itself. The taxpayer argued that the estate tax was a direct tax and that, since it had not been apportioned among the states according to population, it was unconstitutional. The Court ruled that the estate tax, as a transfer tax (and not a tax on property by reason of its ownership) was an indirect tax. In the wake of Knowlton the Internal Revenue Code of the United Statescontinues to refer to the Estate tax and the related Gift tax as "Transfer taxes." In this broader sense, estate tax, gift tax, capital gains tax, sales tax on goods (not services), and certain use taxes are all transfer taxes because they involve a tax on the transfer of title.
[edit]Examples [edit]Stock

transfer

The United States had a tax on sales or transfers of stock from 1914 to 1966. This was instituted in The Revenue Act of 1914 (Act of Oct. 22, 1914 (ch. 331, 38 Stat. 745)), in the amount of 0.2% (20 basis points, bips). This was doubled to 0.4% (40 bips) in 1932, in the context of the Great Depression, then eliminated in 1966.

Gift tax: http://en.wikipedia.org/wiki/Gift_tax


This article is about the general concept of gift taxes. For its application in USA, seeGift tax in the United States. In economics, a gift tax is the tax on money or property that one living person gives to another.[1] Items received upon the death of another are considered separately under the inheritance tax. Many gifts are not subject to taxation because of exemptions given in tax laws. The gift tax amount varies by jurisdiction, and international comparison of rates is complex and fluid.
[edit]References

1.

^ O'Sullivan, Arthur; Steven M. Sheffrin (2003). Economics: Principles in action. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. pp. 368. ISBN 0-13-063085-3.

Capital gains tax: http://en.wikipedia.org/wiki/Capital_gains_tax


A capital gains tax (CGT) is a tax oncapital gains, the profit realized on the sale of a non-inventory asset that was purchased at a cost amount that was lower than the amount realized on the sale. The most common capital gains are realized from the sale of stocks, bonds, precious metals and property. Not all countries implement a capital gains tax and most have different rates of taxation for individuals and corporations. For equities, an example of a popular andliquid asset, national and state legislation often has a large array of fiscal obligations that must be respected regarding capital gains. Taxes are charged by the state over the transactions, dividends and capital gains on the stock market. However, these fiscal obligations may vary from jurisdiction to jurisdiction.
Contents
[hide]

o o o o o o o o o o o o o o o o o o

1 Tax systems 1.1 Argentina 1.2 Australia 1.3 Austria 1.4 Barbados 1.5 Belgium 1.6 Belize 1.7 Brazil 1.8 Bulgaria 1.9 Canada 1.10 Cayman Islands 1.11 China 1.12 Czech Republic 1.13 Denmark 1.14 Ecuador 1.15 Egypt 1.16 Estonia 1.17 Finland 1.18 France

o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o

1.19 Germany 1.20 Hong Kong 1.21 Hungary 1.22 Iceland 1.23 India 1.24 Iran, Islamic Republic of 1.25 Ireland, Republic of 1.26 Isle of Man 1.27 Israel 1.28 Italy 1.29 Jamaica 1.30 Japan 1.31 Kenya 1.32 Latvia 1.33 Lithuania 1.34 Malaysia 1.35 Mexico 1.36 Moldova 1.37 Netherlands 1.38 New Zealand 1.39 Norway 1.40 The Philippines 1.41 Poland 1.42 Portugal 1.43 Romania 1.44 Russia 1.45 Singapore 1.46 South Africa 1.47 South Korea 1.48 Spain 1.49 Sri Lanka 1.50 Sweden 1.51 Switzerland 1.52 Thailand 1.53 Turkey 1.54 United Kingdom 1.54.1 Basics 1.54.2 Corporate notes 1.54.3 Background to changes to 18% rate 1.54.4 Historical (useful if looking at years prior to April 2008) 1.55 United States 2 Deferring or reducing capital gains tax 3 References

4 External links

Canada
Currently 50.00% of realized capital gains are taxed in Canada at an individual's tax rate. Some exceptions apply, such as selling one's primary residence which may be exempt from taxation.[2] Capital gains made by investments in a Tax-Free Savings Account (TFSA) are not taxed. For example, if your capital gains (profit) is $100, you are only taxed on $50 at your marginal tax rate. That is, if you were in the top tax bracket, you would be taxed at approximately 43%. A formula for this example using the top tax bracket would be as follows: Capital gain x 50.00% x marginal tax rate = capital gain tax = $100 x 50.00% x 43% = $50 x 43% = $21.50 In this example your capital gains tax on $100 is $21.50, leaving you with $78.50. The formula is the same for capital losses and these can be carried forward indefinitely to offset future years' capital gains; capital losses not used in the current year can also be carried back to the previous three tax years to offset capital gains tax paid in those years. For corporations as for individuals, only 50% of realized capital gains are taxable. The net taxable capital gains (which can be calculated as 50% of total capital gains minus 50% of total capital losses) are subject to income tax at normal corporate tax rates. If more than 50% of a small business's income is derived from specified investment business activities (which include income from capital gains) they are not permitted to claim the small business deduction. Capital gains earned on income in a Registered Retirement Savings Plan are not taxed at the time the gain is realized (i.e. when the holder sells a stock that has appreciated inside of their RRSP) but they are taxed when the funds are withdrawn from the registered plan (usually after converting to a registered income fund.) These gains are then taxed at the individual's full marginal rate. Capital gains earned on income in a TFSA are not taxed at the time the gain is realized. Any money withdrawn from a TFSA, including capital gains, are also not taxed. Unrealized capital gains are not taxed.

United Kingdom
[edit]Basics

Individuals who are residents or ordinarily residents in the United Kingdom (and trustees of various trusts) are subject to an 18% capital gains tax. For people paying more than the basic rate of income tax, this increased to 28% from midnight on June 23, 2010. There are exceptions such as for principal private residences, holdings in ISAs or gilts. Certain other gains are allowed to be rolled over upon re-investment. Investments in some start up enterprises are also exempt from CGT. Entrepreneurs' Relief allows a lower rate of CGT (10%) to be paid by people who have been involved for a year with a company and have a 5% or more shareholding. Every individual has an annual capital gains tax allowance: gains below the allowance are exempt from tax, and capital losses can be set against capital gains in other holdings before taxation. All individuals are exempt from tax up to a specified amount of capital gains per year. For the 2011/12 tax year this "annual exemption" is 10,600.[21] [edit]Corporate notes Companies are subject to corporation tax on their "chargeable gains" (the amounts of which are calculated along the lines of capital gains tax). Companies cannot claim taper relief, but can claim an indexation allowance to offset the effect of inflation. A corporate substantial shareholdings exemption was introduced on 1 April 2002 for holdings of 10% or more of the shares in another

company (30% or more for shares held by a life assurance company's long-term insurance fund). This is effectively a form of UK participation exemption. Almost all of the corporation tax raised on chargeable gains is paid by life assurance companies taxed on the I minus E basis. The rules governing the taxation of capital gains in the United Kingdom for individuals and companies are contained in the Taxation of Chargeable Gains Act 1992. [edit]Background to changes to 18% rate In the Chancellor's October 2007 Autumn Statement, draft proposals were announced that would change the applicable rates of CGT as of 6 April 2008. Under these proposals, an individual's annual exemption will continue but taper relief will cease and a single rate of capital gains tax at 18% will be applied to chargeable gains. This new single rate would replace the individual's marginal (Income Tax) rate of tax for CGT purposes. The changes were introduced, at least in part, because the UK government felt that private equity firms were making excessive profits by benefiting from overly generous taper relief on business assets[citation needed]. The changes were criticised by a number of groups including theFederation of Small Businesses, who claimed that the new rules would increase the CGT liability of small businesses and discourage entrepreneurship in the UK.[22] At the time of the proposals there was concern that the changes would lead to a bulk selling of assets just before the start of the 2008-09 tax year to benefit from existing taper relief. Capital Gains Tax will rise to 28% with effect from 00:00 on 23 June 2010. [edit]Historical (useful if looking at years prior to April 2008) Individuals paid capital gains tax at their highest marginal rate of income tax (0%, 10%, 20% or 40% in the tax year 2007/8) but from 6 April 1998 were able to claim a taper reliefwhich reduces the amount of a gain that is subject to capital gains tax (reducing the effective rate of tax), depending on whether the asset is a "business asset" or a "non-business asset" and the length of the period of ownership. Taper relief provided up to a 75% reduction (leaving 25% taxable) in taxable gains for business assets, and 40% (leaving 60% taxable), for non-business assets, for an individual.[23] Taper relief replaces indexation allowance for individuals, which can still be claimed for assets held prior to 6 April 1998 from the date of purchase until that date, but was itself abolished on 5 April 2008. [edit]United

States

Main article: Capital gains tax in the United States In the United States, with certain exceptions, individuals and corporations pay income taxon the net total of all their capital gains. Short-term capital gains are taxed at a higher rate: the ordinary income tax rate. The tax rate for individuals on "long-term capital gains", which are gains on assets that have been held for over one year before being sold, is lower than the ordinary income tax rate, and in some tax brackets there is no tax due on such gains. The tax rate on long-term gains was reduced in 1997 via the Taxpayer Relief Act of 1997from 28% to 20% and again in 2003, via the Jobs and Growth Tax Relief Reconciliation Act of 2003, from 20% to 15% (for individuals, whose highest tax bracket is 15% or more), or from 10% to 5% for individuals in the lowest two income tax brackets (whose highest tax bracket is less than 15%) (See progressive tax). The reduced 15% tax rate on eligible dividends and capital gains, previously scheduled to expire in 2008, was extended through 2010 as a result of the Tax Increase Prevention and Reconciliation Act signed into law by President Bush on May 17, 2006, which also reduced the 5% rate to 0%.[24] Toward the end of 2010, President Obama signed a law extending the reduced rate on eligible dividends until the end of 2012. The law allows for individuals to defer capital gains taxes with tax planning strategies such as the structured sale (ensured installment sale), charitable trust (CRT), installment sale,private annuity trust, and a 1031 exchange. The United States, unlike many other countries, taxes its citizens (with some exceptions [25]) on their worldwide income no matter where in the world they reside. U.S. citizens therefore find it difficult to take advantage of personaltax havens. Although there are some offshore bank accounts that advertise as tax havens, U.S. law requires reporting of income from those accounts, and willful failure to do so constitutes tax evasion. [edit]Deferring

or reducing capital gains tax

Capital gains tax can be deferred or reduced if a seller utilizes the proper sales method and/or deferral technique. There are many such sales techniques and methods, each of which has its benefits and drawbacks. See some ways to defer and/or reduce capital gains tax below. (US Only) - Tax Loss Harvesting - Realized tax losses can carry forward forever and can be applied to offset capital gains months or years in the future. Discretionary Overlay managers have developed new trading methodologies that have evolved tax

loss harvesting into a year-round strategy, as opposed to year-end, which is standard to most financial advisors, and is paramount in reducing the capital gains tax burden on affluent investors.[26] Charitable trust - Defer and reduce capital gains by giving equity to a charity. Installment Sale - Defer capital gains by taking payments from a buyer over a period of years. No protection from buyer default. (US only) Deferred Sales Trust- Allows the seller of property to defer capital gains tax due at the time of sale over a period of time. (US only) 1031 exchange - Defer tax by exchanging for "like kind" propertyhowever, generally available only for real estate and tangible property, both of which must be business-related. Pay capital gains when they are realized (i.e. when subsequently sold). (US only) Roth IRA - Transactions inside an account (including capital gains, dividends, and interest) do not incur a current tax liability. (US only) Structured sale annuity (aka Ensured Installment Sale) - Defer and reduce capital gains tax while gaining safety and a stream of guaranteed income. (US only) Self Directed Installment Sale (SDIS) Allows for the deferral of capital gains taxes while removing the risks from buyer default under a traditional installment sale. (US only) (historical) Private annuity trust - No longer a valid tax deferral tool. (Canada only) - Utilize a Tax-Free Savings Account

Capital losses: http://en.wikipedia.org/wiki/Capital_gains_tax_in_the_United_States


If an individual or corporation realizes both capital gains and capital losses in the same year, the losses (except losses from the sale of personal property including a residence) cancel out the gains in the calculation of taxable gains. For this reason, toward the end of each calendar year, there is a tendency for many investors to sell their investments that have lost value. For individuals, if losses exceed gains in a year, the losses can be claimed as a tax deduction against ordinary income, up to $3,000 per year ($1,500 in the case of a married individual filing separately). Any additional net capital loss of the individual can be "carried over" into the next year and "netted out" against gains for that year.[24]Corporations are permitted to carry any size capital loss back three years to off-set capital gains from prior years, thus earning a kind of retroactive refund of capital gains taxes. After the carryback, a corporation may carry the unused portion of the loss forward five years.[25]

Property tax: http://en.wikipedia.org/wiki/Property_tax


A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, acounty/region, or a municipality. Multiple jurisdictions may tax the same property. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible property. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. A special assessment tax is sometimes confused with property tax. These are two distinct forms of taxation: one (ad valorem tax) relies upon the fair market value of the property being taxed for justification, and the other (special assessment) relies upon a special enhancement called a "benefit" for its justification. The property tax rate is often given as a percentage. It may also be expressed as a per mil(amount of tax per thousand currency units of property value), which is also known as amillage rate or mill is also one-thousandth of a currency unit.) To calculate the property tax, the authority will multiply the assessed value of the property by the mill rate and then divide

by 1,000. For example, a property with an assessed value of $50,000 located in a municipality with a mill rate of 20 mills would have a property tax bill of $1,000 per year.[1]
Contents
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o o o o o o

1 Property taxes by jurisdiction 1.1 Australia 1.2 Canada 1.3 Chile 1.4 Denmark 1.5 Greece 1.6 Hong Kong

o o o o o
2 See also 1.7 Jamaica 1.8 India

1.6.1 Year of Assessment 1.6.2 Net assessable value

1.9 Netherlands 1.10 United Kingdom 1.11 United States

3 References

[edit]Property

taxes by jurisdiction

Property tax rates, assessment rules, and valuations vary widely by jurisdiction.
[edit]Australia

Australia has property taxes known as property or land rates. Land rates and frequency of payment are determined by local councils. Each council has land valuers who value the land's worth. The land's worth is the value of the land only; it does not include existing dwellings on the property. The assessed value of the land determines the total charges of rates. Rates can range from $100 per quarter to $, but frequency varies by locality. Australian property owners also pay water rates. Some councils include this in the total of the rates notice and provide a breakdown of water and land charges. Other councils may charge this separately. Depending on the municipality, water rates can be either a flat fee, user pay or a combination of both. Prospective buyers can get details about land and water rates from the local council before purchase. Australia also has stamp duty, applied at the time a property is sold, by the purchaser to the Office of State Revenue. In addition to stamp duty there is also a Land Transfer Charge under the NSW State Revenue Legislation Amendment Bill 2010 (1 July 2010). The Charge will be levied as an ad valorem tax to be paid by the purchaser, for property above $500,000 in value, and is payable at the time a transfer document is lodged for registration with Land & Property Information (LPI). Stamp duty rates are applied on a sliding scale of 1% to 6.75% based on the value of property and the state of Australia.
[edit]Canada

Many provinces in Canada levy property tax on real estate based upon the current use and value of the land. This is the major source of revenue for most municipal governments in Canada. While property tax levels vary among municipalities in a province there is usually common property assessment or valuation criteria laid out in provincial legislation. There is a trend to use a market value standard for valuation purposes in most provinces with varying revaluation cycles. A number of provinces have established an annual reassessment cycle where market activity warrants while others have longer periods between valuation periods.

Calculating Individual Property Taxes In Ontario, for most properties (e.g., residential, farms), the property taxes can be calculated by multiplying the phased-in assessment indicated on the Property Assessment Notice by the tax rate. Municipal tax rate x phased-in assessment for the particular taxation year = municipal portion of tax county/regional tax rate x phased-in assessment for the particular taxation year =county/regional portion of tax education tax rate x phased-in assessment for the particular taxation year = education portion of tax municipal portion of tax + county/regional portion of tax + education portion of tax =Total Property Tax In some cases (e.g., commercial, industrial, multi-residential properties), the Province or municipality may implement measures that affect the actual taxes paid on a property.

United States
Main article: Property tax in the United States In the United States, property tax on real estate is usually levied by local government, at the municipal or county level. Rates vary across the states, between about 0.2% and 4% of the home value.[7] The assessment is made up of two componentsthe improvement or building value, and the land or site value. In some states, personal property is also taxed. The property tax is the main tax supporting local education, police/fire protection, local governments, some free medical services, and most of other local infrastructure. Also, many U.S. state and local jurisdictions impose personal property taxes.

Thu ti sn: http://vi.wikipedia.org/wiki/Thu%E1%BA%BF_t%C3%A0i_s%E1%BA%A3n


Bch khoa ton th m Wikipedia

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Khi hnh thnh hoc chm dt quyn s hu ti sn: thu ng k ti sn, thu chuyn quyn s hu ti sn

Trong qu trnh s dng ti sn: trong trng hp ny, thu ti sn thng nh vi nhng ti sn ln, c gi tr nh my bay, du thuyn, bit th... Do ti sn l nhng th kh di chuyn qua bin gii gia cc a phng, nn thu ti sn thng c xc nh l mt ngun thu ca ngn sch a phng.

CC LOI THU LIN QUAN KHI SNG & LM VIC TI M


Sau khi sng & lm vic ti M, cn hiu biu mt cht kin thc thu ti M. Cc loi thu bao gm: 1. Thu thu nhp Lin bang (Federal income taxes) 2. Thu thu nhp ca bang (State income taxes) 3. Thu ti sn tha k v c cho tng (Estates Gift Taxes ) 4. Thu tiu th (Sales Taxes ) 5. Thu ti sn (Property Taxes ) 6. Thu hng ha (Excise Taxes )

7. 8.

Thu phc li x hi (FICA) Thu tht nghip lin bang (FUTA)

i tng np thu thu nhp l c nhn, cng ty, hp danh, ngi nc ngoi hoc on th. Cc loi thu nhp phi k khai thu thu nhp bao gm: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Tin lng, tin cng, tin boa, Thu nhp li sut, thu nhp c tc. Thu thu nhp ca bang c hon li. Thu nhp t chi ph nui dng. Li rng hoc (l) ca doanh nghip kinh doanh Li (hoc l) t tin vn Li (hoc l) ca ti sn doanh nghip bn i hoc trao i Tin dng lo v thu nhp tin dng lo trong nm Li (hoc l) t vic cho thu nh, quyn li, ti sn tha k, chung vn lm n Li (hoc l) t nng tri Tin tr cp tht nghip Cc thu nhp khc, tr cc mc min thu c th, tt c cc loi thu nhp u c lit vo vic np thu.

Sinh vin lm vic ti M cng phi tun theo quy nh v vic ng thu thu nhp, thu ny c hon tr cho sinh vin khi hon tt chng trnh v v nc ng hn. Thng thng sinh vin s phi ng 2 loi thu sau y:

Thu thu nhp Lin bang (Federal income taxes) Thu thu nhp ca bang (State income taxes)

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