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楼市上涨十几年,房产成为普通家庭最重要的财产。司空见惯的家庭调解类电视节目会告诉你,处理不好房产问题将给家庭带来想象不到的麻烦。随着第一代独生子女慢慢步入成家立业的年龄,在房产继承问题上,比起上一代多子女家庭少了很多纷争。但这一代人的烦恼也是前人不曾遇到过的——呼之欲出的遗产税成为横在有产者心头的达摩克里斯之剑。中国至今为止没有开征遗产税,但早在2004年9月,财政部就出台了《中华人民共和国遗产税暂行条例(草
Property market rose more than ten years, real estate became the most important property of ordinary families. Common home mediation television programs will tell you that dealing with poor real estate issues will give families unimaginable trouble. With the first generation of only-child children slowly entering the age of majority family membership, there has been less dispute over the inheritance of property than the previous generation of multi-child families. But the troubles of this generation are also encountered by the predecessors - the imminent inheritance tax becomes the sword of Damocles across the bearer’s heart. China has so far not imposed any inheritance tax, but as early as September 2004, the Ministry of Finance promulgated the Provisional Regulations on Heritage Tax of the People’s Republic of China