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Significance and conditions of inheritance

Question 1: What does inheritance mean? It refers to all personal property left by the decedent when he dies and other property rights that can be inherited according to law. Including positive heritage and negative heritage. Positive inheritance refers to the property enjoyed by the deceased before his death and other legitimate rights and interests that can be inherited, such as creditor's rights and property rights in copyright. Negative inheritance refers to the personal debt owed by the deceased before his death.

Question 2: What are the types and conditions of inheritance? 1. Designated inheritance, that is, inheritance by the person designated by the will; Take precedence over legal succession.

2. Legal inheritance, that is, inheritance in turn according to the inheritance law.

First order: spouse, children, parents.

The second order: brothers and sisters, grandparents, grandparents.

After the inheritance begins, the successor in the first order inherits, and the successor in the second order does not inherit. If there is no successor in the first order, it is inherited by the successor in the second order.

3. subrogation inheritance: If the decedent's children died before the decedent, the descendants of the decedent's children are directly related to subrogation inheritance. Generally speaking, subrogation inheritance people can only inherit the share of the inheritance that their father or mother has the right to inherit.

4. Inheritance: If the heir dies before the decedent, his share of the estate shall be inherited by other heirs.

Question 3: If the heirs who have the ability and conditions to support fail to fulfill their support obligations, they may not divide or divide the estate. What do you mean? In layman's terms, the inheritance of the heirs who have raised the elderly and have the conditions to raise them can be given to you or not.

Question 4: What are the requirements for applying for world cultural heritage? The so-called world cultural heritage, according to the provisions of the Convention for the Protection of the World Cultural and Natural Heritage, belongs to one of the following categories and can be classified as cultural heritage:

(1) Cultural relics: buildings, sculptures and paintings with outstanding and universal value, components or structures with archaeological significance, inscriptions, caves, settlements and various cultural relics from the perspective of history, art or science;

(2) Building: a single or interrelated building with outstanding and universal value from a historical, artistic or scientific point of view because of its architectural form, identity and position in the landscape;

(3) Sites: man-made projects or masterpieces of man and nature with outstanding and universal values and archaeological sites from the perspective of history, aesthetics, ethnology or anthropology.

Any cultural heritage project nominated for inclusion in the World Heritage List must meet one or more of the following criteria before it can be approved.

(1) represents a unique artistic achievement and a creative masterpiece of genius;

② It can have a great influence on the development of architectural art, memorial art, town planning or landscape design in a certain period or a certain cultural region in the world;

③ It can provide a unique or at least special witness for a disappearing civilization or cultural tradition;

④ It can be used as an outstanding example of a building, a group of buildings or a landscape, showing an important stage (or stages) in the visit history;

⑤ It can be regarded as an outstanding example of a traditional place where human beings live or use, representing one (or several) cultures, especially under the influence of irreversible changes.

⑥ It has direct or substantial connection with events with special universal significance or current traditions or ideas or beliefs or literary and artistic works. (Only under some special circumstances or when this standard works with other standards, this paragraph can be the reason for listing in the World Heritage List.

Question 5: Judicial interpretation of succession order The first order of legal succession is spouse, children and parents; According to the provisions of the inheritance law, if this 6.5438+0 million is not the property of husband and wife, it will be shared equally by the spouse, children and parents; If this 6,543,800+million is the property of husband and wife, the spouse will inherit 500,000 first, and the remaining 500,000 will be shared equally by the spouse, children and parents. Grandparents can't get it.

Question 6: What are the conditions for levying inheritance tax? On March 2nd, China Institute of Income Distribution of Beijing Normal University released the interim report of the project "Inheritance tax system and its enlightenment to China's income distribution reform". The report believes that the time is ripe and the conditions are basically met to promote the reform of inheritance tax, whether from the perspective of social equity policy, changing the growth mode or narrowing the gap between the rich and the poor.

The report pointed out that the inheritance tax in China should be determined according to the middle class level. China's personal income tax is declared for high-income groups with an annual income of 6.5438+0.2 million, and the annual income of a family of three is 360,000 yuan. If the stock of family property is set to 15 income, then 5 million yuan is the threshold of inheritance tax. Below the quota are middle-income families, and inheritance and gift are not taxed. High-income families above the quota shall be taxed progressively according to the excess.

According to the analysis of the report, the inheritance tax revenue of modern market economy countries can generally reach 1%-2% of the total tax revenue. In view of the fact that China's reform started from scratch, the tax revenue of China in 20 12 years exceeded/kloc-0 100000000000 yuan, which means that the income can be 2000000000 yuan.

For most people, the impact of levying inheritance tax will not be too great. However, if the threshold of inheritance tax is set at 5 million yuan according to the above report of Beijing Normal University, it may affect many families in first-tier cities, because the average house price in first-tier cities has increased by 500% in the past decade. With the devaluation of the currency and rising prices, many families have far exceeded 5 million yuan in single-family property. The so-called real estate is the property with the highest gold content in many families in China today. If inheritance tax is levied on this basis, it will inevitably cause widespread opposition.

Of course, the people who are most opposed to and most afraid of levying inheritance tax are the rich people and officials whose huge property sources are unknown in China today. These people almost control China's legislature and legislative policies, and will never be moved by a paper report from Beijing Normal University to promote the so-called inheritance tax legislative process. What's more, in the context of the lack of transparency of income and property and the lack of a comprehensive real-name registration system for assets, the property owned by officials refuses to be made public, so how to determine the inheritance tax objectively and fairly?

According to the report released by China Economic Reform Institute on 20 10, the super-rich in China concealed one third of their real income, and about 9.26 trillion yuan was "hidden income", of which 5.4 trillion yuan was "gray income". Not long ago, the State Council also admitted in the notice of approving "Several Opinions on Deepening the Reform of Income Distribution System" that the current problems of hidden income and illegal income are more prominent. In this case, levying inheritance tax can not only narrow the gap between the rich and the poor, but also encourage the rich to stand on their own feet. On the contrary, it makes the rich worry about the gray income, speeds up the pace of immigration and wealth transfer, and brings new problems to the system supervision.

What is even more ridiculous is that China still refuses to establish a perfect personal property registration and supervision system, and even personal income, real estate and equity cannot be registered in real name. How to evaluate and monitor the cash, gold, silver and jewelry not deposited in the bank? There are a lot of cash transactions in daily life, as well as anonymous shopping cards and spending cards, which make it impossible for us to grasp a person's real assets. At present, the property right evaluation system is more imperfect. In addition to real estate, antiques, calligraphy and painting, jewelry and so on. Generally, there is no need to register property rights, and there is also a lack of specialized, authoritative and impartial asset appraisal institutions in the market, so it is difficult to evaluate the value of the estate and the tax payable.

What is the original intention and purpose of levying inheritance tax? I am afraid it is also a concern of both the rich and the poor. China is one of the countries with the heaviest tax burden. 20 12 year national tax breakthrough 10 trillion! Such a huge tax revenue every year is almost squandered by a few interest groups! The vast majority of people do not enjoy the high welfare and high security brought by high taxes in terms of basic living security such as going to school, seeing a doctor, buying a house and supporting the elderly, so the policy of levying inheritance tax will not be recognized by the whole people. If China's social security policy can really cover "from birth to grave", so that everyone from the date of birth, regardless of their own health and knowledge, do not have to worry about the most basic life, * * * in what way and means to tax, will be supported by the vast majority of people!

However, at this stage, the time and conditions for levying inheritance tax in China are not mature. It is imperative to sort out the income and property under the names of officials, the rich and even everyone. If the income and property are opaque, talking about inheritance tax is purely grandstanding.

Question 7: What are the conditions for an old man to inherit after a hundred years? If he has no will, he will inherit according to the law.

In the following cases, the heir loses the right of inheritance:

(1) The successor intentionally kills the decedent.

It should be noted that no matter whether it is accomplished or not, no matter what the motive of killing is, it loses the right to inherit the decedent himself; In addition, the heir loses only the inheritance right of the decedent he has damaged, not the inheritance right of a third person other than the decedent.

(2) the successor kills other heirs in order to compete for the inheritance; The purpose of seeking to kill must be to compete for the right of inheritance;

(3) If the circumstances are serious, the heir abandons or mistreats the decedent; It is required here that the abuse of the decedent must be serious and the abandonment of the decedent is not serious.

Question 8: How to edit the estate description? How good are the conditions? People who just graduated wrote a bunch of "makers" on the "teaching materials". Who is willing to accept the legacy of "beggars"? Do you know who wrote the earliest text of People's Republic of China (PRC) Product Quality Law? Just a bunch of beggars, written as "proletariat" by the constitution, and there can be no "garbage" in "science and law". Beggars are also creators. Industrial garbage dumps are their "heritage". People's "bones" would rather be with garbage than buried under a big tree with you. People can read, and there are "laws" and "don't litter the body". You are not qualified to deny the "legacy" of a "creator". "There are legal procedures!" .