Q：
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If the heritage land is occupied by illegal buildings, how to estimate its heritage value?
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A：
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If the heritage land is illegally occupied, which significantly reduces the value, the heir should remind the relevant competent authority (such as the police or public works authority) to issue a certificate of illegal occupation, the house number of the illegally occupied house, the occupied area, and If necessary, the heir should apply to the land administration agency for boundary inspection, and the tax collection agency will determine and reduce the value of the inheritance according to the actual situation after dispatching personnel to conduct on-site inspections.
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Q：
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How to calculate the inheritance value of land with a 375 lease agreement?
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A：
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When the land left by the decedent dies, if there is a 375 lease agreement, the land value should be calculated based on two-thirds of the declared current value of the land.
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Q：
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How to declare inheritance tax if the area of heritage land is reduced due to rezoning?
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A：
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After the death of the decedent and before the declaration of inheritance tax, the land area of the inheritance is smaller than the area of the decedent when the government implements the rezoning of the city, so the decedent still has to die The land number, area and current value announced at the time shall prevail, and the inheritance tax shall be declared.
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Q：
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If the land donated to the heir within 2 years before the death is reduced due to rezoning before the death of the decedent, how should the inheritance tax be declared?
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A：
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The land donated to the spouse, children, grandchildren, parents, brothers and sisters, grandparents, and the spouses of these relatives within 2 years before the decedent’s death, if due to rezoning, the area at the time of donation and the area at the time of the decedent’s death not the same, the area at the time of death should prevail. For the reduced area, if the government has issued compensation fees, it will also be incorporated into the total inheritance tax. As for the gift tax paid before, it can be deducted from the inheritance tax that should be paid in full and with interest added.
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Q：
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How to declare inheritance tax for common property?
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A：
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For the common property held by the decedent, when declaring inheritance tax, the reasons for the common relationship should be explored, and the value should be calculated according to the proportion of rights that the common property belongs to the decedent. In order to levy inheritance tax, please attach the relevant certification documents on the proportion of rights when declaring.
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FAQ
