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韩国的遗产税制采用总遗产税制,即以遗产总额为计税依据计算并缴纳遗产税,所有继承人根据继承遗产的份额或得到财产的占有比例分担纳税义务。一、纳税人和征税对象继承人或者受遗赠人有缴纳遗产税的义务。依据居民登记法的规定,在国内拥有住所或居住时间在1年以上而死亡的居住者的国内外全部继承财产(包括被继承人遗赠的财产及因被继承人死亡而发生效力继承财产的)都应缴纳遗产税;非居住者死亡(也称非居民)后只对国内非居民的全部继承遗产征收遗产税。
The inheritance tax system in South Korea adopts the total inheritance tax system. That is, the inheritance tax is calculated and paid on the basis of the total amount of inheritance, and all the heirs share the tax liability according to the inheritance share or the property ownership. First, the taxpayers and tax object heirs or legatees have the obligation to pay inheritance tax. According to the Resident Registration Act, all domestic and foreign inheritance of property (including property bequeathed to heirs and property inherited from the death of deceased persons) that have domicile or whose death dwelling lives longer than one year in the country should The inheritance tax is levied on all inheritance of non-residents in China after the death of non-residents (also known as non-residents).