遗产税

问题如下：

Johnson is a tax adviser who provides tax awareness advice to private clients. One of Johnson’s clients is Lily, who is an American citizen and lives in the United States.

Lily recently inherited shares of AAPL from a relative who passed away. Lily's deceased relative was a U.S. resident, which is a country that uses a “step-up” in basis at death. The deceased relative bought AAPL stock for $15,000 (including commissions and other expenses) 20 years ago. At the time of the death of the relative, the market value of AAPL's stock held by his relative was $220,000, and Lily recently sold these shares for $190,000. Lily's capital gains tax rate is 20%.

The tax liability on the sale of the AAPL shares is:

选项：

A.

$41,000,

B.

0

C.

−$6,000

解释：

C is correct.

There is a tax loss of $6,000, representing a tax benefit, on Lily’s sale of the AAPL shares. In the United States, there is a basis “step-up” on death, meaning that someone who inherits an asset would have a tax basis equal to the fair market value of the asset on the date of death. Since the AAPL shares had a market value of $220,000 at the time of the relative’s death and Lily sells the shares for $190,000, the tax liability on the sale of the Lily shares is calculated as:

Tax liability on sale of AAPL shares = ($190,000 − $220,000) × 20% capital gains tax rate = −$6,000 (tax benefit).

Lily 出售 AAPL 股票存在 6,000 美元的税收损失，代表税收优惠。 在美国，死亡有一个“step-up”基础，这意味着继承资产的人将拥有与死亡之日资产公平市场价值相等的税收基础。 由于 AAPL 股票在亲属去世时的市值为 220,000 美元，而 Lily 以 190,000 美元的价格出售股票，因此出售 Lily 股票的纳税义务计算如下：

出售 AAPL 股票的纳税义务 = ($190,000 − $220,000) × 20% 的资本利得税率 = −$6,000（税收优惠）。

这里再解释一下step-up，这是说继承过来的时候是先全额征税，由于已经“扒了一次皮”，再以原来的买入价作为 tax cost basis 太过分了，所以按收到的资产时候的市值作为 tax cost basis ，而Lily收到的时候是220,000，那这个就是他的 tax cost basis 。