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遗产继承时的遗产税有哪些要点?
释义
法律分析:遗产税是指从被继承人的遗产中征收的税款,适用于高额遗产继承。遗产税征收标准、税率和免除条件等在不同地区、不同国家会有所不同。
法律依据:1.《中华人民共和国继承法》第五十一条:“非法受遗产的人,应当返还遗产,如受益了,应当返还所受的财产或者给予相当的补偿。” 2.《中华人民共和国继承税暂行条例》第三条:“继承用于支出丧葬费用及在限额以内的教育、医疗费用的,予以减免或者退还。” 3.《中华人民共和国继承税暂行条例》第六条:“依法继承、受遗赠的财产,按照税法规定的税负来缴纳税款。”
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