Q：
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How should I report the movable property and other rights with property value in the estate?
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A：
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This question is divided into the following items:
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Creditor's rights: The debtor's name, address and amount of creditor's rights should be filled in. If it is a mortgage, please fill in the information such as the location number of the mortgaged property.
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Bank deposit: The name of the depositing financial institution, the type of deposit, the deposit account number and the deposit amount should be filled in.
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Stocks or shares: Company name, business address, capital contribution, current unit price, number of shares and inheritance price should be filled in. In addition, in order to facilitate the inspection of the tax collection authority, please attach the investee company's questionnaire on the increase or decrease of investment in the two years prior to the death of the deceased, as well as the non-publicly listed, OTC, and non-emerging companies' net assets. balance sheet, etc.
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Investment in sole proprietorship and partnership firms: the name of the firm, business address, capital amount and estate value, etc. should be filled in. The calculation of the estate value, if it is a small-scale profit-making enterprise, should be estimated based on the registered capital; if it is a daily account for those who record and handle annual settlement declarations, the calculation shall be based on the calculation of shares in companies that are not publicly listed, listed on the OTC and not in emerging OTC companies, that is, based on the net asset value.
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Safe deposit box: The name of the lessor, business address, type and number of the safe deposit box should be filled in.
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Vehicle: The model, license plate number, year of manufacture, brand name, cylinder capacity and engine number should be filled in.
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Q：
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If the deceased dies and the heir fails to file the inheritance tax declaration, can the creditor declare the inheritance tax on subrogation?
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A：
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If the deceased is deceased, if the heir fails to file the inheritance tax declaration, the creditor may obtain a definite judgment of the court ordering the heir to apply for inheritance registration. Article 18 provides for subrogation of estate tax.
The above-mentioned regulations stipulate that, in order to enforce the judgment in name, the debtor is ordered to register the inheritance, transfer or division of the real estate, and the subject matter of the right is the real estate that has not been registered for inheritance, the land administration authority shall order the creditor to submit a certificate of payment of inheritance tax or the tax exemption certificate or the tax collection authority agrees to transfer the certificate before it can be processed.
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Q：
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Which properties should be filed jointly for estate tax?
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A：
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When the deceased dies, the following types of properties should be combined to declare and levy inheritance tax:
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Immovable property, movable property and all other rights with property value left over when the deceased dies, such as land, house, cash, gold, stock, equity, deposit, public debt, creditor's rights, trust interest, contribution of sole proprietorship partnership, mining rights ……Wait.
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The property gifted to the spouse and successive heirs, such as children, grandchildren, parents, siblings, grandparents, and the spouses of these relatives, within 2 years before the death of the deceased.
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When the decedent made a will before his life to establish a trust, his trust property.
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When the deceased is the beneficiary in the existence of the trust relationship, the right to enjoy the trust benefits has not been received.
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Q：
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Should retirement benefits, consolation benefits and pensions be subject to estate tax for employees who retire due to death?
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A：
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Retirement benefits, consolation benefits and pensions paid by a profit-seeking enterprise to employees who retire due to death belong to the income of the deceased's bereaved family and are not included in the total estate of the deceased.
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Q：
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In the event of the death of an employee, should the funeral expenses paid by the company be subject to estate tax?
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A：
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Funeral expenses paid by a profit-seeking enterprise to a deceased employee should still be included in the total estate of the deceased employee for estate tax purposes.
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