Kuti GST Tax Rate uye Kununura Kwakashandura Sei Kwemakore
Muchiitiko ichi, inoshanda kana chizvarwa chiripo pakati pomubatsiri uye mupiki, akadai semubereki pakati pekurukuru uye muzukuru.
Kungofanana nekutengesa mitero nemitero yezvipo, Internal Revenue Code inobvumira mubhadharo weGST mutero. Ndizvo chete chikamu chezvipo uye kuwedzerwa kunopfuura mari iyi inotengesa.
Nhoroondo yeGST Tax Rate
Kuregererwa kwechizvarwa chezvematongerwo enyika-kutsika kutengesa mitero kwawedzera kudarika makore apo mutero wekubhadhara wakaderera. Iyo chati iri pasi apa inoratidza kuchinja kubva muna 1997 kusvika 2015.
Makore emitero 2010 kusvika muna 2012 aive akavakirwa paRus Relief, Inishuwarenzi yeUsemployment Reauthorization uye Job Creation chiito chakasayirwa mutemo neMutungamiri Barack Obama musi waDecember 17, 2010. "TRA 2010" kana kuti "2010 Act," sezvazvakazozivikanwa, yakanga yakarongerwa kuvhara makore maviri emakore. Icho "chaizotanga" kana kupedzisa musi waDecember 31, 2012. Pasi peTrA 2010, sangano re federal-skipping transfer transfer tax and rate zvingasvike kuhuwandu hwaive huripo muna 2001 na2002 musi waJanuary 1, 2013, Mutungamiri Obama akasayina iyo Mutero weAmerica Mutero Wokutsigira - "ATRA" kwenguva pfupi - kuva mutemo musi waJanuary 2, 2013.
ATRA yakasimudzira mitemo inobhadhara mitero yemitengo, mitero yezvipo uye zvizvarwa-kutsika mitero yekuendesa mitero yakaiswa pasi peTrA 2010, nechisarudzo chakasiyana. Imisoro yepamusoro mutero, mutero wemupo uye chizvarwa chinodhonza kutengesa mutero paTrA 2010 chaive makumi mapfumbamwe makumi matatu, asi ATRA yakawedzera izvi kusvika ku40 muzana.
TRA 2010 yakabatanidza mutero wemuzinda, mutero wemupo uye chizvarwa chinokwidza kubhadhara mitero yekutengesa uye yakakonzera zvikwereti izvi zvekuwedzera kwegore kubva muna 2012, saka mari yekuregererwa inowedzera gore negore.
Historical and Future Generation-Kupera Kutumira Mitero Nekubhadhara
| Gore | GST Exemption | GST Mutengo Wemari |
| 1997 | $ 1,000,000 | 55% |
| 1998 | $ 1,000,000 | 55% |
| 1999 | $ 1,010,000 | 55% |
| 2000 | $ 1,030,000 | 55% |
| 2001 | $ 1,060,000 | 55% |
| 2002 | $ 1,100,000 | 50% |
| 2003 | $ 1,120,000 | 49% |
| 2004 | $ 1,500,000 | 48% |
| 2005 | $ 1,500,000 | 47% |
| 2006 | $ 2,000,000 | 46% |
| 2007 | $ 2,000,000 | 45% |
| 2008 | $ 2,000,000 | 45% |
| 2009 | $ 3,500,000 | 45% |
| 2010 | $ 5,000,000 | 0% |
| 2011 | $ 5,000,000 | 35% |
| 2012 | $ 5,120,000 | 35% |
| 2013 | $ 5 250,000 | 40% |
| 2014 | $ 5,340,000 | 40% |
| 2015 | $ 5,430,000 | 40% |
TRA 2010 yakaita urongwa hunokosha hwekuzvarwa-kutsika mutero wokubhadhara mutero wegore ra2010. Kunyange zvazvo mutero wacho usina kubviswa uye chikwereti chekuregererwa chakawedzerwa kusvika $ 5 mamiriyoni gore iroro kubva pa $ 3.5 mamiriyoni muna 2009, mutero wekubhadhara wakagadzirirwa kusvika zero. Asi TRA 2010 yakasayirwa mutemo musi waDecember 17, saka ichi chinangwa chaicho chaicho chaipa kupa vapeji vhiki shoma shomanana kuti vashandise kubhadhara mutero kana vasina kuita kare muna 2010.
Gwaro rekugadzirisa GST rinowedzera kusvika $ 5.45 mamiriyoni muna 2016, uye GST mutengo wekutambira unoramba uri makumi mana muzana.
Ona federal estate tax kuregererwa uye yepamusoro yemitero yemitengo kubva muna 1916 (gore rokutanga mutero weimba yakagadzirwa) kusvika muna 1997 pa: Table yeDare Federal Estate Tax Exemption uye Rate: 1916 - 1997 .
Ona federal estate tax kuregererwa uye nepamusoro pemitero yemitero kubva muna 1997 kusvika muna 2014 pa: Gedhi rinoratidza Federal Estate Tax Exemption uye Rate: 1997 - 2015 .
Tarisa hupenyu hwehupfumi hwemazuva ehupfumi uye kubva kune zvipo zvepamusoro zvemari kubva muna 1997 kusvikira muna 2016 pa: Lifetime Kubviswa kubva kuGeral Gift Gift Taichi: 1997 - 2015 .
Ona kuregererwa kwegore negore kubva pamitero yezvipo kubvira muna 1997 kusvika muna 2016 pa: Kubviswa kwegore negore kubva kuChipo Mitero: 1997 - 2015 .