【新唐人2013年10月09日訊】目前，媒體盛傳，中共即將召開的三中全會，將進行號稱與國際接軌的幾項大改革，其中的養老金、遺產稅、房產稅等方面的改革，卻被專家質疑，認為這些所謂的改革，只考慮政府如何收錢，沒有考慮民眾的承受能力，尤其是「遺產稅」的設計，是劫持中產階級財產，資助政府錢荒的表現。
最近盛傳，中共當局將把養老金、遺產稅、房產稅等改革，寫入中共三中全會，但備受民眾和專家指責。
拿「遺產稅」來說，中共這項稅制的設計以80萬元為起徵點，超過1000萬的遺產，徵收50%遺產稅，3000萬的遺產需要繳納1034萬﹔無人繼承的遺產則歸國家所有。
因起徵點過低，稅率過高，專家質疑是在掠奪中產階級。國內地產大亨任志強在微博上直呼：這個最狠，直接搶錢。
一些西方國家，「遺產稅」的徵收對像以少數高收入階層人士為主，把「遺產稅」做為縮短民眾貧富差距、調節社會收入分配的利器。
美國南卡羅萊納大學艾肯商學院教授謝田：「中共是在向中產階級，普通老百姓來徵收遺產稅，按中國民眾的收入來比，這個遺產稅的起點非常低，所有這些都反映出同一個現象，中國政府現在缺錢，不管是從錢荒，到現在赤裸裸的跟中下層的人開始搶錢，都反映中國經濟處在非常危急的狀況。」
按「遺產稅」80萬為起徵點，旅美經濟學家何清漣撰文指出，中國的城市居民只要擁有房產，子女繼承時就必需繳交「遺產稅」，尤其是那些一直與父母居住的年輕人，有可能因無法繳納遺產稅而失去住房。因為，據了解，當前的中國城市居民，一套房產的價值，很容易就超過了80萬元人民幣。
美國的「遺產稅」徵收，在2011年，起徵點改為500萬美元，夫婦遺產如果是1000萬美元，稅率則降到35%。今年美國國會再將「遺產稅徵收起點」定為525萬美元。
日本政府2003年的財稅改革，主要內容之一就是「降低遺產稅稅率與徵稅檔次」，加大退稅優惠，使資產在世代間轉移更加順利。
近年來，加拿大、澳大利亞、新西蘭、意大利等國家已相繼「停徵遺產稅」。香港也在2006年取消了遺產稅。
另外，在美國等金融、保險、信託業高度發達的國家裏，父母可以把大筆財產捐贈給醫院或某個福利基金會，接受捐贈的一方，必須以很高的利率定期支付利息，一直到捐贈者的後代死了，才能真正擁有這筆錢。這樣一來，政府收不到任何「遺產稅」。
大陸媒體《中新網》對500位辦理遺囑登記的老人，進行了隨機問卷調查。結果顯示，70%的受訪老人認為，「遺產稅」的起徵點應在1000萬元人民幣以上。
比較其他發達國家的遺產稅法，中共承擔「遺產稅」的主體並非巨富，而是部分中產階層、和中小企業主、以及為保障下一代生活，終日辛勤工作、努力儲蓄的人群。
何清漣的文章指出，中共當局對配偶等順序的繼承人，受遺贈的徵稅程度，遠比很多發達國家苛刻，其他國家徵遺產稅時的「重復課稅寬免制」，中共不肯「接軌」﹔民營小企業主的「經營性財產豁免遺產稅」是國際慣例，中共也不「接軌」。
而「中國青年政治學院」副教授楊支柱指出，中國由於長期的計劃生育和超低生育率，還會出現遺產100%歸政府的現象。
中國青年政治學院副教授楊支柱：「每年的出生人口都在下降，實際上30%以上的人是沒有後代的，如果連續兩代這樣（計劃生育），那麼50%以上的人是沒有後代的，遺產不全是國家的了嗎，那不是100%的（遺產）稅率嗎？」
楊支柱還指出，中共搶錢的辦法還很多，社會撫養費也是一個很直接的辦法。
採訪編輯/劉惠 後製/鍾元
China’s Inheritance Tax Aims at Middle-Class Families
Recently, media said that a few major reforms were written
into the agenda of an upcoming Third Plenary Session
of the Chinese Communist Party (CCP).
It includes pension, inheritance tax and housing tax.
Experts questioned whether the regime used the so-called
reforms to collect money but didn’t consider if the people could afford it or not.
Particularly the inheritance tax robs the middle-class
of property to balance the money shortage.
Rumors said that the pension, inheritance tax, and housing tax
would be discussed at the Third Plenary Session.
However, it was criticized by experts and the public.
Regarding the inheritance tax, it starts rather low at 800,000
yuan (USD $130,000) with rates ranging from 20 to 50%.
Under the proposal, a 10 million yuan ($1.6 million)
inheritance will pay a 50% rate, while 30 million will
cost 10.34 million yuan ($1.68 million).
Any unclaimed property will automatically go to the regime.
The cutoff is very low but the tax rate is very high.
Experts questioned whether the CCP is plundering
middle-class properties.
Chinese real estate tycoon Ren Zhiqiang posted on Weibo:
“This is most ruthless, it directly steals money.”
In some western countries, inheritance tax aims
at the minority – high income families.
It uses the tax to narrow down the wealth gap
and adjust the income distribution.
Xie Tian, Professor at Aiken Business School, University
of South Carolina: “The regime levies inheritance tax
from middle-class families and civilians.
From the view of Chinese people’s income,
the inheritance tax starts rather low.
From the recent banks’ shortage of money until now,
obvious theft of money from middle to lower class people
shows the regime is short of money
and is in a dangerous situation.”
US-based economist He Qinglian said that if people in urban
areas have property, once it is passed down to their children,
the children have to pay the inheritance tax.
Especially if young people who have lived with their parents
can’t afford the tax, they would possibly lose the house.
Sources said that according to the current market price,
it is easy to exceed 800,000 yuan ($130,000) value of a house.
In the US, the inheritance tax exclusion
started at 5 million in 2011.
For a couple, if they received an inheritance of USD
10 million, the tax rate was 35%.
In 2013, US Congress changed the exclusion to start
at $5.25 million.
In Japan, the government carried out fiscal reform in 2003,
the inheritance tax rate and exclusion amount were reduced.
The tax rebates were increased, so that asset transfer
to the next generation became more smooth.
In recent years, Canada, Australia, New Zealand,
Italy and other countries have successively
stopped collecting inheritance tax.
Hong Kong abolished the inheritance tax in 2006.
In addition, parents in countries with advanced finance,
insurance and trust industries, such as in the US,
can donate a large amount of property to hospitals
or a welfare foundation.
The successors must pay very high interest rates
on a regular basis until the donor’s posterity dies.
Only then can they truly receive the money.
In this way, the government can’t get any inheritance tax.
According to a survey on chinanews.com,
of 500 elderly who had registered wills,
70% of participants said that the inheritance tax exclusion
should start at least 10 million yuan ($1.6 million).
Compared with advanced countries’ inheritance tax law,
the CCP didn’t aim at very wealthy people, but at the middle
class, small-medium sized business owners as well
as working class families who worked hard to save money.
He Qinglian says that one can inherit from a spouse,
but the tax is much higher in China than in advanced countries.
The CCP refused to connect with other countries’ policies
of “double taxation relief” on inheritance tax.
Small sized private business assets being exempt from
inheritance tax is international practice,
but the Chinese regime didn’t take it.
Yang Zhizhu, Professor at China Youth University
of Political Science, says that China’s family planning
resulted in a lower birth rate, which gave the CCP
the opportunity to own 100% of unclaimed assets.
Yang Zhizhu: “The birth rate is declining every year,
and actually, 30% of the population has no descendants.
After two generations, 50% of the population
had no descendants.
The inheritance assets will certainly belong to the regime,
don’t they collect 100% inheritance tax on the assets?”
Yang also said that the CCP has many ways of stealing
people’s wealth, such as the huge penalty for an extra child –
“the social compensation fee” is a direct way
that the CCP robs people.
