2017年9月30日 星期六

專題討論--美國稅改初探(遺產稅廢除部分)



在美國稅改方案公佈之後,本人也用最快速度編譯各位最關心的--遺產稅改的相關資訊。值得注意的是,一些朋友開始態度轉趨保守,甚至質疑「只針對美國國民減稅、現在只是臆測、言之過早...」云云。對此我們決定逐一檢視美國稅改方案的三個方案,然後再來評估這樣的方案通過的可行性。 一、三個方案--H.R.198、H.R.451和H.R.631
A.HR198--Death Tax Repeal Act of 2017


(1)原文 SECTION 1. SHORT TITLE. This Act may be cited as the “Death Tax Repeal Act of 2017”. SEC. 2. REPEAL OF ESTATE AND GIFT TAXES. (a) In General.—Subtitle B of the Internal Revenue Code of 1986 (relating to estate, gift, and generation-skipping taxes) is hereby repealed. (b) Effective Date.—The repeal made by subsection (a) shall apply to estates of decedents dying, gifts made, and generation-skipping transfers made after the date of the enactment of this Act. (2)翻譯與重點淺述 (第一款。短標)本法案被稱為「2017年死亡稅廢除法案」 (第二款。廢除一切之遺產稅和死亡稅) a.通則--廢除1968年美國稅法例之Subtitle B(遺產、贈與和隔代移轉稅)之一切規定。 b.生效日期--a.部分之規定應自制訂日起所發生之死亡、贈與或隔代移轉行為發生效力。 這個方案最阿莎力--直接把遺產稅處理掉之外再加贈贈與稅、隔代移轉稅免稅大禮。基本上這個方案對我們最有利--因為連贈與都變成免稅,但老實講這方案應該很難過關--因為稅損最大。還有請注意,此法不溯及既往,所以請保持身體健康以等待此法案通過。 B.HR451--Permanently Repeal the Estate Tax Act of 2017


(1)原文 SECTION 1. SHORT TITLE. This Act may be cited as the “Permanently Repeal the Estate Tax Act of 2017”. SEC. 2. REPEAL OF ESTATE TAX AND RETENTION OF BASIS STEP-UP. Effective for estates of decedents dying after December 31, 2016, chapter 11 of the Internal Revenue Code of 1986 is repealed. (2)翻譯與重點淺述 (第一款。短標)本法案被稱為「2017年永久廢除遺產稅法案」。 (第二款。廢除美國遺產稅並維持遞增基數式的稅制)1968年美國稅法例之第十一章遺產稅之部分廢除並自2016年12月31日[按:原先預定2016年能通過]起身故之人發生效力。 基本上這個草案相對單純,直接將美國稅法例的第十一章遺產稅的部分直接廢除,但保留贈與稅(gift tax)和隔代移轉稅(generation-skipping transfer tax)。那對我們的影響呢?遺產稅歸零、贈與稅照舊,基本上這也是稅損最少的法案。 C.HR631 - Death Tax Repeal Act of 2017



(1)原文 SECTION 1. SHORT TITLE. This Act may be cited as the “Death Tax Repeal Act of 2017”. SEC. 2. REPEAL OF ESTATE AND GENERATION-SKIPPING TRANSFER TAXES. (a) Estate Tax Repeal.— (1) IN GENERAL.—Subchapter C of chapter 11 of subtitle B of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: “SEC. 2210. TERMINATION. “(a) In General.—Except as provided in subsection (b), this chapter shall not apply to the estates of decedents dying on or after the date of the enactment of the Death Tax Repeal Act of 2017. “(b) Certain Distributions From Qualified Domestic Trusts.—In applying section 2056A with respect to the surviving spouse of a decedent dying before the date of the enactment of the Death Tax Repeal Act of 2017— “(1) section 2056A(b)(1)(A) shall not apply to distributions made after the 10-year period beginning on such date, and “(2) section 2056A(b)(1)(B) shall not apply on or after such date.”. (2) CLERICAL AMENDMENT.—The table of sections for subchapter C of chapter 11 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: “Sec. 2210. Termination.”. (b) Generation-Skipping Transfer Tax Repeal.— (1) IN GENERAL.—Subchapter G of chapter 13 of subtitle B of such Code is amended by adding at the end the following new section: “SEC. 2664. TERMINATION. “This chapter shall not apply to generation-skipping transfers on or after the date of the enactment of the Death Tax Repeal Act of 2017”..”. (2) CLERICAL AMENDMENT.—The table of sections for subchapter G of chapter 13 of such Code is amended by adding at the end the following new item: “Sec. 2664. Termination.”. (c) Conforming Amendments Related To Gift Tax.— (1) COMPUTATION OF GIFT TAX.—Subsection (a) of section 2502 of the Internal Revenue Code of 1986 is amended to read as follows: “(a) Computation Of Tax.— “(1) IN GENERAL.—The tax imposed by section 2501 for each calendar year shall be an amount equal to the excess of— “(A) a tentative tax, computed under paragraph (2), on the aggregate sum of the taxable gifts for such calendar year and for each of the preceding calendar periods, over “(B) a tentative tax, computed under paragraph (2), on the aggregate sum of the taxable gifts for each of the preceding calendar periods. “(2) RATE SCHEDULE.— “If the amount with respect to which the tentative tax to be computed is: The tentative tax is: Not over $10,000 18% of such amount. Over $10,000 but not over $20,000 $1,800, plus 20% of the excess over $10,000. Over $20,000 but not over $40,000 $3,800, plus 22% of the excess over $20,000. Over $40,000 but not over $60,000 $8,200, plus 24% of the excess over $40,000. Over $60,000 but not over $80,000 $13,000, plus 26% of the excess over $60,000. Over $80,000 but not over $100,000 $18,200, plus 28% of the excess over $80,000. Over $100,000 but not over $150,000 $23,800, plus 30% of the excess over $100,000. Over $150,000 but not over $250,000 $38,800, plus 32% of the excess of $150,000. Over $250,000 but not over $500,000 $70,800, plus 34% of the excess over $250,000. Over $500,000 $155,800, plus 35% of the excess of $500,000.”. (2) LIFETIME GIFT EXEMPTION.— (A) IN GENERAL.—Paragraph (1) of section 2505(a) of the Internal Revenue Code of 1986 is amended to read as follows: “(1) the amount of the tentative tax which would be determined under the rate schedule set forth in section 2502(a)(2) if the amount with respect to which such tentative tax is to be computed were $5,000,000, reduced by”. (B) INFLATION ADJUSTMENT.—Section 2505 of such Code is amended by adding at the end the following new subsection: “(d) Inflation Adjustment.— “(1) IN GENERAL.—In the case of any calendar year after 2011, the dollar amount in subsection (a)(1) shall be increased by an amount equal to— “(A) such dollar amount, multiplied by “(B) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting ‘calendar year 2010’ for ‘calendar year 1992’ in subparagraph (B) thereof. “(2) ROUNDING.—If any amount as adjusted under paragraph (1) is not a multiple of $10,000, such amount shall be rounded to the nearest multiple of $10,000.”. (3) OTHER CONFORMING AMENDMENTS RELATED TO GIFT TAX.— (A) The heading for section 2505 of such Code is amended by striking “UNIFIED”. (B) The item in the table of sections for subchapter A of chapter 12 of such Code relating to section 2505 is amended to read as follows: “Sec. 2505. Credit against gift tax.”. (C) Section 2801(a)(1) of such Code is amended by striking “section 2001(c) as in effect on the date of such receipt” and inserting “section 2502(a)(2)”. (d) Effective Date.—The amendments made by this section shall apply to estates of decedents dying, generation-skipping transfers, and gifts made, on or after the date of the enactment of this Act. (e) Transition Rule.— (1) IN GENERAL.—For purposes of applying sections 1015(d), 2502, and 2505 of the Internal Revenue Code of 1986, the calendar year in which this Act is enacted shall be treated as two separate calendar years one of which ends on the day before the date of the enactment of this Act and the other of which begins on such date of enactment. (2) APPLICATION OF SECTION 2504(b).—For purposes of applying section 2504(b) of the Internal Revenue Code of 1986, the calendar year in which this Act is enacted shall be treated as one preceding calendar period. (2)重點淺述 懶得翻,所以不放中文翻譯(喂~~你太混了吧~~)。基本上這法案的重點在於"SEC. 2. REPEAL OF ESTATE AND GENERATION-SKIPPING TRANSFER TAXES.(a) Estate Tax Repeal和(b) Generation-Skipping Transfer Tax Repeal.."還有採用QDOT的前十年配息不適用本章規定(按:為防止濫用此機制避稅)。此外,他是用這個章節去取代1968年美國稅法例之第十一章規定而且遺產稅和隔代移轉稅都會廢除但保留贈與稅,只是最高稅率降到35%。基本上這是最具技術性的法案,某些程度上也是共和黨折衷下的草案。 二、通過可行性



(Source:How A Bill Becomes A Law by Rep. Alan S. Lowenthal gathered from here) 目前眾議院和參議院都是共和黨領先,所以基本上民主黨很難阻撓,現在的問題是冗長辯論(fillbuster)。基本上在1842年以後基本上已經設立一項議事規則限制發言時數,但在參院的話原則上除非有60席以上的絕對多數以終結發言(60 vote rule),不然任何參議員可以自由的、不受拘束的進行發言(於是,有時候參議院就變成變相的知性頻道--政治、經濟、教育、文化、生活、宗教的相關資料都可以拿來念,甚至不乏讀報服務--拿一天的所有報紙拿來念一遍、在加所有雜誌內容)。為什麼?為了防止多數暴力。大致上來說,自1990年後就鮮少出現單一政黨拿下超過60%的席位,因此冗長發言與中止發言投票的發生率都有上升的趨勢。但另一個問題是:川普管的動分裂的共和黨團嗎?就連多數黨的共和黨團目前都有數位議員質疑為何企業稅減這麼少、中產階級應再減稅...等雜音出現,所以這法案是否真能在年底以前通過還很難說。此外,2018年中期選舉中有34席參院議員、整個眾議院即將改選,雖然共和黨預期還是能保住多數--參議院43席位改選、7席預估有機會勝選,但在10席戰況未知、眾議院則是預估227席有機會拿下、16席戰況未明的情境下恐得做好最糟的打算--參院微弱多數或是兩黨均未能過半,在這種情況下稅改是否仍能順利推展還有待觀察。因此接下來的幾個月會是關鍵--川普、潘思和瑞安必須盡快凝聚共識、積極向反對黨遞出善意才有機會盡快過關,而這也考驗白宮和國會山莊的智慧。

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