Expand the scope of heritage virtual currency
Civil code (Draft)
Article 1122 estate is the personal legal property left by a natural person at the time of death, except for those that cannot be inherited according to the law or their nature
therefore, since the implementation of the civil code in 2021, the scope of heritage has been extended to the legal property of natural persons, and the legal parts of virtual currency and network property can be inherited
(1) virtual currency based on entity
since ancient times, all "money" made of paper is called paper currency, and all countries in the world are actually paper currency. In Marx's time, paper money was only a symbol of metal money. The actual gold content of paper money was equal to the nominal gold content. When the nominal gold content was greater than the actual gold content, the price index of metal money would increase because of too many paper money. When it exceeded a certain limit, inflation would occur. Marx called these over issued bank notes without gold as guarantee virtual currency. In Keynesian era, paper money was the symbol of GDP. He defined the issue of paper money caused by making up the fiscal deficit as deficit money, and believed that the issue of paper deficit money could promote the development of proction to a certain extent, but only cause half inflation. Zhang chunjia's research in "Introction to virtual currency" also proves that paper money without precious metal and GDP guarantee will cause price rise, and this kind of money is called virtual currency
(2) virtual currency based on virtual
virtual currency is a new type of currency emerging at a certain stage of network social and economic development to meet the security and convenience needs of users. It represents the development direction of future currency existence form. It comes from the Internet, and acts as a general equivalent in the network society completely or partially. Virtual currency is a real currency with the basic attributes of currency, but it is virtual and depends on the network virtual environment. Virtual currency is born without borders, which makes it more liquid than traditional currency in the world. Virtual world corresponds to the real world. Through the exchange relationship between virtual currency and traditional currency, under certain conditions, specific virtual currency can buy physical goods, and traditional currency can also buy specific virtual goods< Second, the characteristics of virtual currency
1. Value: users get utility value by consuming the procts and services provided by operators. Virtual currency has value by providing exchange to meet the utility of consumers. The quantity of virtual currency measures the value of general goods. The issue essence of virtual currency is credit issue, which is the creditor's right of the holder to the issuer. To a certain extent, the value of this kind of claim is the right of claim
2. Virtual environment dependence. The existence of virtual currency is based on the virtual economic environment provided by the issuers and the sustainable operation of the issuers themselves. Otherwise, virtual currency has no significance.
3. Short sighted currency. As the highest price in the process of commodity exchange, the form of currency value can be regarded as the real currency. Because of the limitation of circulation scope, virtual currency can not be used as the general equivalent of all commodities; But in a certain range, it has the function of monetary value scale and circulation means. Therefore, it can be considered that virtual currency is similar to the form of money value, and it is a primary form of money, which is similar to money< The issue and circulation of virtual money is limited, but it will enlarge the money supply through the money multiplier effect, and affect the difficulty and accuracy of macroeconomic regulation and control. The issuers of virtual money need to report their circulation and circulation to the central bank, and obey the unified management of the central bank at any time
5. Virtual currency, which is issued by non-financial entities outside the financial system, aims to obtain business opportunities and competitive advantages. It is a market behavior and will inevitably lead to competition among issuers. This kind of competition will proce unfair competition behavior or obtain competitive advantage through rent-seeking, which determines the need to regulate the market behavior of the market subject according to the laws and regulations
6. Virtuality: as a kind of approximate currency, virtual currency is virtual existence if it only exists in the virtual world and can purchase the virtual property in it; If it is linked with sovereign currency, it can exist in the real world and purchase real assets, then it is a virtual thing of sovereign currency. Virtual currency is actually a series of data files existing in the computer system. It has the meaning of virtual currency only after the issuers explain the system. Therefore, the existence form of virtual currency is virtual< In general, virtual currency can purchase the procts and services provided by the issuers, and it can also be exchanged with the issuers outside the scope of issuance at a certain rate to purchase the procts of the alliance. For procts outside the alliance, virtual currency has no value significance; Similarly, when virtual currency is only authorized to buy different procts in different sales cycles, the use of virtual currency has limited application in time and scope, unlike sovereign currency, which can be completely freely exchanged
8. Separability: virtual currency has no physical form and is a digital storage information. Unlike traditional paper currency, it needs to consider the balance relationship between the circulation of main currency and subsidiary currency and the proportion of various currency values. It can be split infinitely. For example, although the total number of dark coins is only 2300, each bitcoin can be split into eight directions of ten< Although virtual currency exists in the virtual world, the process of new technological revolution has closely linked the virtual world with reality, and the virtual world has become an important part of people's spiritual life. It can promote the development of real economy, for example, a large number of entertainment application projects provide people with rich spiritual wealth and real wealth, and more and more people invest in virtual currency, which represents a trend, and the more successful ones are bitcoin, Leyte coin and the new domestic King coin; On the contrary, money laundering, gambling and network theft in the virtual world will have a negative effect on the real economy.
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Change 1: the scope of property is expanded
in the current inheritance law, the scope of heritage is enumerated, including citizens' income, houses, trees, cultural relics, right, etc., while the draft civil code is no longer listed one by one, but expanded to "heritage is the personal legal property left by a natural person at the time of death", which means that as long as it is the property legally acquired by a natural person, All belong to the heritage, can be inherited, network property, virtual currency are summarized among them
The second change is: the scope of legal heirs is expanded.
the current inheritance law mainly deals with the following aspects: succession order and property distribution:
Article 10:
inheritance follows the following order: the first order: spouse, children and parents. The second order: brothers and sisters, grandparents, grandparents. After the succession begins, the successors in the first order shall inherit, and the successors in the second order shall not. If there is no successor in the first order, the successor in the second order shall inherit. "Children" mentioned in this Law include legitimate children, illegitimate children, adopted children and step children who are supported. The term "parents" as mentioned in this Law includes birth parents, adoptive parents and stepparents who are in a supporting relationship. "Brothers and sisters" mentioned in this Law include brothers and sisters of the same parents, brothers and sisters of the same or different parents, adopted brothers and sisters, and stepbrothers and sisters who have a supporting relationship
Article 11:
if the decedent's children die before the decedent, the lineal blood relatives of the decedent's children shall inherit by subrogation. Generally, a subrogation successor can only inherit the share of the estate that his father or mother has the right to inherit
Article 12:a widowed daughter-in-law who has done his main ty of supporting his father-in-law and his mother-in-law shall be regarded as the first heir
Article 13: Generally speaking, the share of inheritors in the same order shall be equal. Heirs who lack the ability to work and have special difficulties in life shall be taken care of when distributing their inheritance. The heirs who have done their main ty to support the decedent or live with the decedent may share more of the inheritance when distributing it. If the heirs who are able to support and have the conditions to support fail to fulfill their obligations of support, no or less portion of the inheritance shall be allocated. If the heirs agree through consultation, they may also be unequal However, in the general part of the draft civil code, the content of the dispute is clarified: the right of succession of the fetusif the father dies before a fetus is born, does the fetus have the right to inherit the father's property? In the draft of the general provisions, the protection of the interests of the fetus is added, which stipulates: "if the protection of the interests of the fetus involves inheritance, acceptance of gifts, etc., the fetus shall be regarded as having the capacity for civil rights; However, if the fetus is dead at the time of delivery, its capacity for civil rights does not exist from the beginning. " This means that the fetus can also inherit or receive a gift
In addition, the draft civil code also expands the above-mentioned Article 11 of the inheritance law and expands the scope of successors:
Article 907 of the draft succession code of the civil code adds the scope of application of subrogation, which is specifically revised as: "if the brother and sister of the decedent dies before the decedent, the child of the brother and sister of the decedent shall inherit in subrogation." That is to say, nephew and nephew of the decedent are also included in the scope of subrogation
what is the specific situation? For example:
Xiao Ming's parents and grandparents are gone, only Xiao Ming and his uncle depend on each other. Xiao Ming's uncle died one day. He never got married in his whole life. Xiao Ming has only one family member. Can Xiao Ming inherit his uncle's legacy
according to the current inheritance law, Xiaoming is not in the scope of legal subrogation inheritance, and can not inherit his uncle's legacy. The legacy should be regarded as ownerless property and handed over to the state
In the draft civil code, nephew and nephew can inherit by subrogation, and Xiao Ming can inherit the great uncle's legacy Change 3: the situation of losing the right of inheritance has been revised. The current inheritance law stipulates that the successor who has one of the following acts shall lose the right of inheritance: (1) intentionally killing the decedent 2 Killing other heirs in order to fight for inheritance 3 Abandoning or maltreating the decedent to a serious extent 4 Forging, altering or destroying a will, if the circumstances are serious However, in the draft civil code, two situations have been added:situation 1: concealment of wills. Concealing a will can lead to the loss of the right of inheritance
case 2: deceitful coercion of the decedent to set up a will
For example, Aunt Wang has a son and a daughter. The daughter is filial to Aunt Wang, but the son is the opposite. One day, Auntie Wang's son hoped to get her property. He forced Auntie Wang to write a will and let him inherit all her property by beating, swearing, threatening and intimidating her at homeaccording to the provisions on the loss of inheritance added in the draft, Aunt Wang's son lost the right of inheritance
change 4: new successor forgiveness system
in the succession section of the draft civil code, the system of forgiveness for heirs is specially added, which makes it clear that if the heirs do show repentance, the heirs show forgiveness or list them as heirs in their wills afterwards, the heirs will not lose the right of inheritance
according to the above example, Aunt Wang's son really understood his mistake and showed repentance, and Aunt Wang was willing to forgive his son. Then Aunt Wang's son will not lose the right of inheritance
change 5: delete the provision of "notarial will has priority in effect" and add new forms of wills such as printing and video.
some old people will make several wills, but which will be recognized by law in the end? In the original inheritance law, the principle of priority is the effect of notarized will. In the succession part of the draft of the civil code, the provision of "notarial will has priority in effect" has been deleted
what has changed? For example:
Mr. Zhang and his wife have two sons and two daughters. They once notarized a will, and the property of their four children is divided equally. But in the last few years of his life, the old couple spent time with his youngest son. The younger son's family took care of the old couple more than other children. So the two of them made a will to give half of their property to the younger son
However, after the death of Uncle Zhang, the self written will was ruled invalid by the courtthe draft of the civil code will delete the principle of notarial will priority, notarial will no longer have the priority of validity, in determining the validity of each will, the last will shall prevail
new forms of wills such as printing and video recording are added.
the amendment of the draft adds two forms of determination of wills, and recognizes the forms of printing wills and video recording wills
the printed will added to the draft stipulates that more than two witnesses should be present to witness the will, and the testator and the witness should sign on each page of the will, noting next year, month and day
it is stipulated in the recording and video wills that more than two witnesses should be present, and the testator and the witness should record their names or portraits, as well as the year, month and day in the recording and video wills
the above is the change content of inheritance provisions in the draft civil code. In fact, many people don't understand the current inheritance law. They think that the only child can inherit all the property of their parents. This understanding is really wrong, children inherit their parents' property (especially real estate) is not as simple as imagined! Today, I'd like to make up for you to popularize science. After all, if you don't pay attention, the only child may not be able to fully inherit their parents' property
if we don't, even the only child can't inherit their parents' real estate completely
Generally speaking, the inherited house is the most convenient, but in reality, even the only child may not be able to inherit the house completely if they don't pay attention According to the announcement, for the free gift of real estate, the recipient's income from the free gift of the house is "accidental income" and pays a 20% tax rate. However, in the following cases, both parties do not levy indivial income tax:that is to say, if the property is inherited according to law, or the parents give the property to their children, the children and parents do not need to pay indivial income tax
it seems very simple, but the reality is much more complex, even when children inherit and accept the donated house, there will be many situations! Let's see how to protect our rights and interests to the greatest extent Xiaobian specially made a picture for you to explain. If it helps you, please remember to give me the bottom right corner, you know)
when your parents give you the house, which one is the most cost-effective one
Generally speaking, the common means for children to transfer their house from their parents are donation, inheritance and sale. These three ways will involve related taxes. As mentioned above, inheritance and gift are tax-free, but it doesn't mean that other taxes can't be exempted. Other taxes can't be exempted, or deed tax should be paid. So, which one is the most economical
detailed list of taxes and fees to be paid between the buyer and the seller
how to pay tax when parents give their children housing free of charge and their children transfer the housing after receiving the donation
now the problem comes again. If the house transferred from parents wants to be sold again, how much tax and fees will they have to pay? Let's see from the picture:
in the donation process, we have explained that the giver only needs to pay stamp tax, not VAT, land VAT and personal income tax, while the donee does not need to pay personal income tax, but deed tax and stamp tax