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国际联姻(即夫妻一方户籍在英国,另一方不在英国)只涉及少数人.然而不慎重考虑这些夫妇间的财产权转让问题,就会大大影响继承税的收缴.在新的税收制度下,可以以配偶的名义转让资产,转让后投资收入只能属于接收人即受赠人.新的独立的税收制度不会给资产所得税带来坏的结果,因为配偶间的资产转让所得税实际上是中立的,并且还有很多额外的好处:受赠人每年都可以得到免税;或者应课税的营利可以以基本税率交税,然而如果税是由赠与人交的,必须以40%税率交税.
International marriage (that is, if one of the spouses is registered in the United Kingdom and the other is not in the United Kingdom) involves only a minority, however, without careful consideration of the transfer of property rights between these couples, the succession tax will be greatly affected. Under the new tax system, The transfer of assets in the name of spouse, investment income after the transfer can only belong to the recipient or the gratuity.The new independent tax system will not bring bad results to the income tax, because the transfer of assets between the spouses income tax is virtually neutral, And there are many additional benefits: The benefactor receives a tax exemption every year; or taxable profits can be taxed at the basic rate, but if the tax is paid by the donor, it must be taxed at 40%.