Ifa lokuThafa ngokuThengiswa kweMpahla
Ekuboneni kokuqala, umehluko phakathi kweerhafu yerhafu kunye nerhafu yefa ingavela ukuba ibe semantics kuphela. Bobabini baqokelelwa njengesiphumo sokufa komnye umntu, kodwa irhafu yelifa isekelwe kwintlawulo yomhlaba ngamnye ngokwelifa.
Ixabiso lentlawulo lihlaziywa ngokubhekiselele kwixabiso elipheleleyo lomhlaba osemthethweni, zonke izipho ezenziwe kubo bonke abaxhamli .
I-estate stedent's estate inoxanduva lokuhlawula irhafu yerhafu, kanti umxhamli uxanduva lokufumana irhafu yefa. Ngokuqhelekileyo, nangona kunjalo, ilifa liza kuthatha ithebhu. Abanye abantu baquka amalungiselelo kule nto kwiimfuno zabo ukuze bahlangane nabaxhamli babo kulo mthwalo werhafu. Izifundo ezilishumi elinesihlanu kunye neSithili saseColumbia ziqokelela irhafu yelizwe ngo-2016. Urhulumente wephondo unemali yentlawulo, kodwa ayiqokeleli irhafu yefa.
Ifa leRhafu liSebenza njani
Ukusinda kwabantu abatshatileyo bayakhutshwa kuzo zonke iithandathu zithi ziqokelela irhafu yefa. IJersey yaseNew Jersey ibuye ikhulule imanyano yabasebenzi okanye ababambisene nabo basekhaya. Ngaphandle koko, kunjalo, izinto ziyanzima ngakumbi.
Kwamanye amazwe, afana neKentucky, onyana, iintombi kunye nabazali abakhululwa kwerhafu ngokunjalo. Ngokuqhelekileyo bakhokhela irhafu yexabiso eliphantsi kunazo zonke kwiindawo apho bengenakho ukuxolelwa khona, kwaye banikezelwa ngokukhululeka kweedolado-izixa ezithile abazifumana ilifa phambi kokuba irhafu ihlawulwe.
Umntakwabo ozuza kwiNew Jersey ungathatha imali engama-25,000 ayi-yerhafu, ngoxa umntu ongenamnye akanakho ukuxolelwa kuwo wonke urhulumente. Inkorensi yobomi ehlawulwa kumntu ozuzwa ngokuba ngumxhamli akaqhelekanga phantsi kweerhafu yelifa, nangona i- inshorensi yobomi ehlawulwa kumntu ofileyo okanye kwifa layo ixhomekeka kwerhafu yezindlu.
Push to State Repeal "Imirhumo yokufa"
Iintlawulo zombuso zombini kunye neerhafu zomhlaba zerhafu sele zikhethiweyo ngokutsha. Irhafu yentlawulo yase-Ohio yachithwa ngoJanuwari 1, 2013. Irhafu yerhafu yaseTennessee yachithwa ngoJanuwari 1, 2016, kwaye irhafu yefa le-Indiana, eyayimelwe ukugqitywa ngoJanuwari 1, 2022, iphelile ngokuchithwa ngokutsha ngoJanuwari 1, 2013. .
Amanyathelo athatyathwa ukuba aphelise irhafu yefa le-Nebraska kunye neRorth Carolina ye- estate tax ngonyaka ka-2012, kodwa akukho nto eyenzekayo ngaphambili e-Nebraska. Intela yaseNorth Carolina yecala yagqitywa ngoJulayi ka-2013. NgoNovemba 6, 2012, i-Ballot Measure 84, eyayiza kuphelisa irhafu ye-Oregon yentlawulo ngoJanuwari 1, 2016, yachithwa ngumda we-54 ekhulwini ukwenzela ukugcina i-tax tax . Iipesenti ezingama-46 ukuthanda ukuyilahla.
Ishadi leRhafu leSizwe
Ngezantsi ityati efomatha iinkcukacha zemithetho ekhoyo elawula iirhafu zefa ezintandathu zibaqokelela . Iintsapho ziquka abantwana kunye nabazukulwana. Iirhafu zerhafu ephantsi kakhulu zisebenza kumalungu omtshato amaninzi angabonwanga. Abantu abangabandakanyekanga kunye namanye amaziko ngokubhekiselele kumaxabiso aphezulu, nangona imibutho yokuncedisa ikhululekile.
| Lumente | Ngaba abafazi baxolelwa? | Ngaba iintsapho zidliwe? | Ngaba Abalingani basemakhaya baxolelwa? | Ngaba i-inshorensi yobomi ihlawulwa? | Ireyithi yentela | Ifomu leRhafu | Umhla wokuphila |
| Iowa * | Ewe | Ewe | Hayi | Ewe | 5% ukuya ku-15% | Ifomu IA 706 | Ngomhla wokugqibela wenyanga yesithoba emva kokufa |
| EKentucky | Ewe | Ewe | Hayi | Ewe | 6% ukuya kwi-16% | Ifomu 92A200, 92A202, okanye 92A205 | Kwiinyanga ezili-18 emva kokufa |
| Maryland ** | Ewe | Ewe | Ukudluliselwa okuthile | Ewe | 10% | Iintlawulo | Iintlawulo |
| Nebraska | Ewe | Hayi | Hayi | Ewe | 1% ukuya kwi-18% | Ifom 500 | Kwiinyanga ezili-12 emva kokufa |
| Enew Jersey | Ewe | Ewe | Ewe | Ewe | 11% ukuya kwi-16% | Ifomu IT-R okanye i-IT-NR | Kwiinyanga ezili-8 emva kokufa |
| Pennsylvania | Ewe | Hayi | Hayi | Ewe | 4.5% ukuya kwi-15% | Ifomu REV-1500 okanye REV-1737A | Kwiinyanga ezili-9 emva kokufa |
* I-Iowa ayithethi irhafu yelifa kwiimeko apho ixabiso elipheleleyo lomhlaba lihlawulelwa kuma-25,000 okanye ngaphantsi.
** iMad Maryland ayifaki irhafu yefa kubaxhamli beendawo ezilula kunye nexabiso lexabiso lepropati elingaphantsi kwama-30,000.
QAPHELA: Imithetho yerhafu iguquka rhoqo, kwaye kufuneka uqhagamshelane neengcali zerhafu malunga neengcebiso eziphezulu. Ingcaciso equlethwe kule nqaku ayijoliswanga njengengcebiso yerhafu kwaye ayifaki indawo yeengcebiso zerhafu.