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كافه مالیات - تغییرات قانون مالیات بر ارث از ابتدای سال 1395
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افزایش اطلاعات مالیاتی = گشترش فرهنگ پرداخت مالیات
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مطالب اخیر
اصلاحات مهم در قانون مالیاتی بخش ارث:
 قانون مالیات بر ارث بخشی از قانون مالیات های مستقیم است که همگام با سایر بخش های آن با کاهش قابل توجه نرخ ها و ساده سازی فرایند پرداخت مالیات دچار تغییر و تحولات عمده ای شده است. در ادامه، تغییرات قانون مالیات بر ارث را در قانون جدید مالیات های مستقیم به صورت اجمالی بررسی می کنیم:
شاید بتوان گفت مهم ترین تغییر ایجاد شده در قانون جدید مالیات بر ارث، نحوه محاسبه اموال متوفی است. مالیات بر ارث اموال متوفی می تواند به صورت تکی یا موردی پرداخت شود و لزومی به تعیین تکلیف همه دارایی ها به صورت یکجا نیست.
بنابراین چنانچه وراث مایل باشند تنها بخشی از ماترک متوفی را در زمان مشخصی منتقل نمایند می توانند این کار را با پرداخت مالیات نقل و انتقال و مالیات بر ارث همان دارایی مشخص انجام داده و فرایند انحصار وراثت و تعیین تکلیف سایر دارایی ها را به زمان دیگری موکول نمایند. به عبارت دیگر، در قانون پیشین، پس از محاسبه و ارزش گذاری کل اموال متوفی، مالیات متعلقه محاسبه می شد. لیکن در اصلاحیه قانون جدید، دارایی های متوفی بصورت مجزا از یکدیگر ارزش گذاری شده و پس از محاسبه مالیات نقل و انتقال، مالیات بر ارث براساس نرخ تعیین شده در قانون محاسبه می شود.

 به طور مثال به منظور محاسبه مالیات بر ارث یک ملک مشخص، ابتدا به میزان %5 ارزش معاملاتی ملک مزبور، مالیات نقل و انتقال آن ملک معین می شود و سپس با یک و نیم برابر کردن مالیات نقل و انتقال، میزان مالیات بر ارث آن ملک مشخص می شود. بدین ترتیب مالیات بر ارث دارایی های متوفی اعم از ملک، حق واگذاری محل، وسایل نقلیه، سپرده های بانکی، اوراق مشارکت، سهام و سایر اموال و حقوق مالی متوفی هر یک به صورت جداگانه و با نرخ های مشخص در قانون قابل محاسبه خواهد بود. (ماده 17 ق. م. م)
لازم به ذکر است در قانون جدید نیز همچون قانون پیشین، نسبت ورثه با متوفی در تعیین میزان مالیات موثر است. به معنای دیگر، هر چه ورثه نسبت نزدیک تری با متوفی داشته باشند، مالیات کمتر و هر چقدر نسبت دورتری با متوفی داشته باشند، مالیات بیشتری پرداخت می کنند. بر این اساس، نرخ مالیات بر ارث طبقه دوم 2 برابر و طبقه سوم 4 برابر طبقه اول است. (تبصره 2 ماده 17 ق. م. م)
 حذف معافیت مالیاتی از دیگر اصلاحات انجام شده در قانون مالیات بر ارث است.
در قانون پیشین، هر یک از وراث طبقه اول ( پدر، مادر، زن، شوهر، اولاد و اولاد اولاد) از سهم الارث خود به مبلغ سی میلیون ریال و چنانچه کمتر از بیست سال سن داشته یا محجور و یا معلول و از کار افتاده بودند، به مبلغ پنجاه میلیون ریال از پرداخت مالیات معاف بودند که این معافیت ها در قانون جدید حذف شده است.
 از دیگر تغییرات مهم اعمال شده در قانون جدید مالیات بر ارث، تغییر مبنای محاسبه ارزش دارایی ها است. بدین صورت که در قانون سابق، قیمت روز فوت، مبنای محاسبه ارزش دارایی ها محسوب می شد در حالیکه در قانون جدید، قیمت روز انتقال به وراث، تعیین کننده ارزش دارایی ها محسوب می شود. با توجه به این امر، تعلل برخی از مودیان در انجام فرایند انحصار وراثت به امید کاهش ارزش مالیات متعلقه در آینده بی معنا خواهد بود.
 در ساختار جدید مالیات بر ارث، چنانچه متوفی بدهی داشته باشد، وراث موظفند کلیه اقلام ماترک متوفی و ارزش روز زمان فوت آنها و نیز بدهی های متوفی را در قالب یک اظهارنامه به اداره امور مالیاتی ذیربط ظرف حداکثر یک سال از تاریخ فوت اعلام نمایند و اداره امور مالیاتی مکلف به رسیدگی و کسر بدهی ها از ارزش اموال به جامانده از متوفی خواهد بود. در اینگونه موارد پس از کسر بدهی های مزبور، مابقی ماترک متوفی با نرخ های مشخص شده در قانون مشمول مالیات خواهد شد. (ماده 26 ق. م. م)
قانون جدید برای مواردی که مال متوفی وقف، حبس، نذر و یا وصیت شده باشد نیز احکام جدیدی در نظر گرفته است. وفق قانون جدید، چنانچه اموال متوفی به موجب نذر یا وصیت به وراث منتقل شوند، مشمول مالیات بر ارث و چنانچه به غیر وراث منتقل شوند، مشمول مالیات بر درآمد اتفاقی خواهند بود.
همچنین در صورتی که منافع حاصل از مال متوفی به موجب نذر یا وصیت به دیگران واگذار شوند، اشخاصی که از مال مزبور نفع می برند، هر ساله مشمول پرداخت مالیات بر درآمد خواهند بود. (ماده 38 ق. م. م)
 این نکته را نیز یادآور می شویم که بانک ها، موسسات مالی و اعتباری، ادارات ثبت اسناد و املاک، دفاتر اسناد رسمی،کلیه شرکت ها، نهادهای مالی و صندوق های سرمایه گذاری در کشور مجاز نیستند قبل از دریافت گواهی پرداخت مالیات بر ارث، اموال و دارایی های متوفی را به ورثه تسلیم یا منتقل نمایند و در صورت بروز چنین تخلفی، نهادهای مذکور و ورثه، مسئولیت تضامنی داشته و مشمول جریمه ای به میزان دو برابر مالیات متعلق خواهند بود. (ماده 34 ق. م. م)
در خاتمه لازم به ذکر است، آیین نامه های اجرایی مواد قانونی فوق الذکر که حاوی نکات دقیق تر، جامع تر و جزئیات بیشتری در ارتباط با نحوه رسیدگی، ارزیابی اموال و دارایی ها و صدور گواهی هستند، توسط وزارت امور اقتصادی و دارایی تهیه خواهند شد و مبنای عملکرد صحیح ماموران و مودیان مالیاتی قرار خواهند گرفت.
منبع : سایت سازمان امور مالیاتی کشور





نوع مطلب :
برچسب ها : مالیات ارث، تغییرات مالیات ارث،
لینک های مرتبط : منبع،
          
جمعه 11 دی 1394
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چهارشنبه 19 تیر 1398 11:45 ب.ظ
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شنبه 15 تیر 1398 05:37 ب.ظ
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جمعه 14 تیر 1398 05:27 ب.ظ
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پنجشنبه 13 تیر 1398 08:50 ب.ظ
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