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2012년도 변경사항 세무가이드 (4) |
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2012-02-07 06:57 | 조회수: 13112 |
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2012년도 변경사항 세무가이드 (4)
몇주간에 걸쳐서 2012년도 세무가이드로서 2012년도중에 변경적용되는 사항들에 대하여 항목별로 순차적으로 알아 보고있는데 이번주간은 그 네번째 주간으로서 상속세 (Estate Tax) 및 증여세 (Gift Tax)와 관련된 변경사항에 대해서 아래와 같이 살펴보고자 한다.
4. 상속세 (Estate Tax) 및 증여세 (Gift Tax) 관련 변경사항
상속재산가액에서 면제가 되는 상속세 면제금액 (Estate Tax Exemption)이 금년도에는 5백12만 달러로서 작년 5백만 달러보다 12만 달러가 물가상승률로 인하여 인상조절 되었다. 한편, 상속세 최고세율은 작년과 동일한 35%로 변동이 없게 된다. 한가지는 현재의 친납세자적인 상속세 면제금액과 상속세율은 만약 의회에서 별도의 연장조치가 없다면 금년말로 그 시효가 만료되게 되고 내년부터는 2001년도에 있었던 부시텍스컷 이전의 상태로 돌아가게 되는데 그 경우 상속세 면제금액은 1백만 달러로 대폭 낮아지게 되고 최고상속세율은 55%로 대폭 상향조절되게 된다. 하지만 현재의 상속세 면제금액과 최고세율도 원래는 2010년말에 만료가 될 예정이었지만 금년말까지 2년간 더 연장된 것을 감안해 볼때 재차 연장가능성을 전혀 배제할수도 없기 때문에 금년도의 향후 의회활동을 관심있게 지켜볼 필요가 있을것 같다.
한편, 증여세와 관련하여서는 텍스문제가 없이 자유롭게 증여를 할수 있는 연간증여세면제금액 (Annual Gift Tax Exclusion)이 수증인 1인당 1만3천달러로 작년도와 변동이 없는 상태이며 부부가 같이 증여를 하는 경우라면 수증인 1인당 2만6천달러까지는 텍스의 저촉을 받지 않게 된다. 한가지는 납세자가 동 연간증여세면제금액 이하의 증여를 한 경우에는 증여세 납부문제가 없을 뿐만 아니라 증여세신고 자체를 할 필요가 없게 되나 만약 그 이상의 금액을 증여하게 되면 증여세를 납부할 금액이 없게 된다 하더라도 증여세신고 자체는 Form 709에 의하여 해 주어야 한다.
마지막으로 상속세 절세방안과 관련하여서 만약 자신의 사후 상속재산이 많아 상속세를 많이 납부하게 될 것으로 예상되는 경우에는 살아있는 동안 위의 연간증여세면제 제도를 적극 활용하여 도움이 필요한 친인척이나 이웃에게 해마다 기준금액 이하를 증여하게 되면 증여세 신고납부의 문제 없이 자신의 상속재산가액을 낮출수가 있어 좋은 상속세 절세방안이 될수있다. 한편, 위에서도 언급하였던 바와 같이 연간증여세면제금액은 수증인 1인당을 기준으로 하기 때문에 가령 10명에게 각각 1만3천달러를 증여하였다면 총13만 달러까지 증여세 문제없이 증여를 할수가 있으며 부부가 같이 증여를 한다면 총 26만 달러까지는 무상증여를 할수가 있다. 한편, 이와는 별도로 가족, 친인척, 이웃의 학비 또는 의료비를 증여자 자신의 이름으로 학교 또는 의료기관에 직접 납부를 해주는 경우에는 학비 또는 의료비의 금액에 제한이 없이 무상으로 증여를 할수가 있다.
문의전화: 위현량 회계사 (408) 247-1050
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