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\/>\n\u4e0a\u8ff0\u5dde\u7684\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\u8303\u56f4\u4ece\u4fc4\u52d2\u5188\u5dde\u548c\u9a6c\u8428\u8bf8\u585e\u5dde\u7684100\u4e07\u7f8e\u5143\u5230\u5eb7\u6d85\u72c4\u683c\u5dde\u76841292\u4e07\u7f8e\u5143\u3002\u7a0e\u7387\u4e5f\u6709\u6240\u4e0d\u540c\uff0c\u6240\u4ee5\u8bf7\u52a1\u5fc5\u68c0\u67e5\u60a8\u6240\u5728\u5dde\u7684\u5b98\u7f51\uff0c\u4e86\u89e3\u60a8\u53ef\u80fd\u9700\u8981\u652f\u4ed8\u7684\u7a0e\u989d\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-419566\" src=\"https:\/\/icitynews.com\/wp-content\/uploads\/2024\/04\/2-2-370x800.jpg\" alt=\"\" width=\"370\" height=\"800\" srcset=\"https:\/\/icitynews.com.cn\/wp-content\/uploads\/2024\/04\/2-2-370x800.jpg 370w, https:\/\/icitynews.com.cn\/wp-content\/uploads\/2024\/04\/2-2-473x1024.jpg 473w, https:\/\/icitynews.com.cn\/wp-content\/uploads\/2024\/04\/2-2-768x1662.jpg 768w, https:\/\/icitynews.com.cn\/wp-content\/uploads\/2024\/04\/2-2-710x1536.jpg 710w, https:\/\/icitynews.com.cn\/wp-content\/uploads\/2024\/04\/2-2-947x2048.jpg 947w, https:\/\/icitynews.com.cn\/wp-content\/uploads\/2024\/04\/2-2-scaled.jpg 1183w\" sizes=\"auto, (max-width: 370px) 100vw, 370px\" \/><br \/>\n\u62e5\u6709\u5dde\u9057\u4ea7\u7a0e\u7684\u5404\u5dde\u9057\u4ea7\u7a0e\u514d\u7a0e\u989d\u5ea6<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u7f8e\u56fd\u5404\u5dde\u7ee7\u627f\u7a0e\u89c4\u5b9a<\/strong><\/li>\n<\/ul>\n<p><strong>\u76ee\u524d\u7f8e\u56fd\u4ec5\u6709\u516d\u4e2a\u5dde\uff08\u5373\u5c06\u51cf\u5c11\u5230\u4e94\u4e2a\uff09\u4ecd\u7136\u5f81\u6536\u7ee7\u627f\u7a0e\u3002<\/strong> \u5927\u90e8\u5206\u7684\u4eba\u90fd\u5bf9\u9057\u4ea7\u7a0e\u66f4\u52a0\u7684\u5173\u6ce8\uff0c\u4f46\u7ee7\u627f\u8d22\u4ea7\u7684\u4eba\u53ef\u80fd\u9700\u8981\u652f\u4ed8\u53e6\u4e00\u79cd\u79f0\u4e3a\u7ee7\u627f\u7a0e\u7684\u7a0e\uff0c\u8be5\u7a0e\u7531\u516d\u4e2a\u5dde\uff08\u5373\u5c06\u51cf\u5c11\u5230\u4e94\u4e2a\uff09\u5f81\u6536\u3002\u5982\u679c\u4f60\u4ece\u5c45\u4f4f\u5728\u8fd9\u4e9b\u5dde\u4e2d\u7684\u4efb\u4f55\u4e00\u4e2a\u5dde\u7684\u4eba\u90a3\u91cc\u7ee7\u627f\u4e86\u8d22\u4ea7\uff0c\u4f60\u53ef\u80fd\u9700\u8981\u4f7f\u7528\u90e8\u5206\u9057\u4ea7\u6765\u652f\u4ed8\u8fd9\u9879\u7a0e\u6536\u3002<strong>\u76ee\u524d\u5f81\u6536\u7ee7\u627f\u7a0e\u7684\u5dde\u5305\u62ec\uff1a\u7231\u8377\u534e\u5dde\uff08\u4f46\u7231\u8377\u534e\u5dde\u6b63\u5728\u9010\u6b65\u53d6\u6d88\u5176\u7ee7\u627f\u7a0e\uff0c\u8be5\u7a0e\u57282021\u5e74\u88ab\u5e9f\u9664\uff1b\u5bf9\u4e8e2021-2024\u5e74\u7684\u6b7b\u4ea1\uff0c\u4e00\u4e9b\u7ee7\u627f\u4eba\u4ecd\u5c06\u9700\u8981\u652f\u4ed8\u51cf\u5c11\u7684\u7ee7\u627f\u7a0e\uff09\u3001\u80af\u5854\u57fa\u5dde\u3001\u9a6c\u91cc\u5170\u5dde\u3001\u5185\u5e03\u62c9\u65af\u52a0\u5dde\u3001\u65b0\u6cfd\u897f\u5dde\u3001\u5bbe\u5915\u6cd5\u5c3c\u4e9a\u5dde\u3002<br \/>\n<\/strong>\u5982\u679c\u7ed9\u4f60\u7559\u4e0b\u94b1\u8d22\u7684\u4eba\u5c45\u4f4f\u5728\u8fd9\u4e9b\u5dde\u7684\u4efb\u4f55\u4e00\u4e2a\uff0c\u6216\u5728\u90a3\u91cc\u62e5\u6709\u8d22\u4ea7\uff0c\u5373\u4f7f\u4f60\u4e0d\u4f4f\u5728\u90a3\u4e2a\u5dde\uff0c\u4f60\u4e5f\u53ef\u80fd\u9700\u8981\u652f\u4ed8\u7ee7\u627f\u7a0e\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4f60\u4f4f\u5728\u52a0\u5229\u798f\u5c3c\u4e9a\u5dde\uff0c\u4ece\u5c45\u4f4f\u5728\u5bbe\u5915\u6cd5\u5c3c\u4e9a\u5dde\u7684\u59d1\u59d1\u90a3\u91cc\u7ee7\u627f\u4e86\u8d22\u4ea7\uff0c\u4f60\u53ef\u80fd\u9700\u8981\u652f\u4ed8\u5bbe\u5915\u6cd5\u5c3c\u4e9a\u5dde\u7684\u7ee7\u627f\u7a0e\u3002<\/p>\n<p>\u662f\u5426\u9700\u8981\u652f\u4ed8\u7ee7\u627f\u7a0e\u53d6\u51b3\u4e8e\u4f60\u4e0e\u7559\u4e0b\u94b1\u8d22\u7684\u4eba\u4e4b\u95f4\u7684\u5173\u7cfb\u3002\u5177\u4f53\u60c5\u51b5\u5c06\u6839\u636e\u53bb\u4e16\u7684\u4eba\u5c45\u4f4f\u7684\u5dde\u800c\u6709\u6240\u4e0d\u540c\u3002\u5728\u6240\u6709\u5dde\u4e2d\uff0c\u5065\u5728\u7684\u914d\u5076\u514d\u4e8e\u652f\u4ed8\u7ee7\u627f\u7a0e\u3002\u4e00\u4e9b\u5dde\u8fd8\u4f1a\u514d\u9664\u5b50\u5973\u3001\u5b59\u5b50\u5973\u548c\u5176\u4ed6\u8fd1\u4eb2\u5bb6\u5ead\u6210\u5458\u7684\u7a0e\u7387\u3002\u5b9e\u9645\u7a0e\u7387\u901a\u5e38\u968f\u7740\u4f60\u4e0e\u53bb\u4e16\u8005\u5173\u7cfb\u7684\u758f\u8fdc\u800c\u589e\u52a0\uff0c\u6709\u65f6\u4e5f\u4f1a\u6839\u636e\u4f60\u7ee7\u627f\u7684\u8d22\u4ea7\u91d1\u989d\u800c\u589e\u52a0\u3002<\/p>\n<p>\u4f8b\u5982\uff0c\u5728\u5185\u5e03\u62c9\u65af\u52a0\u5dde\uff1a\u7236\u6bcd\u3001\u5144\u5f1f\u59d0\u59b9\u548c\u5176\u4ed6\u8fd1\u4eb2\u53ef\u4ee5\u514d\u7a0e\u7ee7\u627f4\u4e07\u7f8e\u5143\uff0c\u5e76\u4e14\u53ea\u9700\u5bf9\u8d85\u51fa\u8be5\u91d1\u989d\u90e8\u5206\u7684\u7ee7\u627f\u8d22\u4ea7\u5e02\u573a\u4ef7\u503c\u652f\u4ed81%\uff0c\u8f83\u8fdc\u7684\u4eb2\u5c5e\u5bf9\u8d85\u8fc71.5\u4e07\u7f8e\u5143\u7684\u90e8\u5206\u652f\u4ed813% \u975e\u4eb2\u5c5e\u5bf9\u8d85\u8fc71\u4e07\u7f8e\u5143\u7684\u90e8\u5206\u652f\u4ed818% \u4efb\u4f55\u5dde\u7684\u6700\u9ad8\u7ee7\u627f\u7a0e\u7387\u4e3a18%\u3002<br \/>\n<strong>\u7ee7\u627f\u7a0e\u4ec5\u662f\u5dde\u7a0e\uff1b\u8054\u90a6\u653f\u5e9c\u6ca1\u6709\u7ee7\u627f\u7a0e\u3002<\/strong><\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-419567\" src=\"https:\/\/icitynews.com\/wp-content\/uploads\/2024\/04\/3-2-800x677.jpg\" alt=\"\" width=\"800\" height=\"677\" srcset=\"https:\/\/icitynews.com.cn\/wp-content\/uploads\/2024\/04\/3-2-800x677.jpg 800w, https:\/\/icitynews.com.cn\/wp-content\/uploads\/2024\/04\/3-2-768x650.jpg 768w, https:\/\/icitynews.com.cn\/wp-content\/uploads\/2024\/04\/3-2.jpg 891w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/strong><br \/>\n\u9a6c\u91cc\u5170\u5dde\u662f\u552f\u4e00\u4e00\u4e2a\u540c\u65f6\u62e5\u6709\u5dde\u9057\u4ea7\u7a0e\u548c\u5dde\u7ee7\u627f\u7a0e\u7684\u5dde\u3002<br \/>\n<strong>\u9057\u4ea7\u7a0e\u4e0e\u7ee7\u627f\u7a0e\u662f\u5426\u6709\u51cf\u514d\u989d\u5ea6\uff1f\u5982\u4f55\u89c4\u5212\u9057\u4ea7\uff0c\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u6216\u907f\u514d\u9057\u4ea7\u7a0e\u548c\u7ee7\u627f\u7a0e\u7684\u8d1f\u62c5\uff1f<\/strong><\/p>\n<ul>\n<li><strong>2024 <\/strong><strong>\u9057\u4ea7\u4e0e\u8d60\u4e0e\u7a0eTax Exemption<br \/>\n<\/strong>\u9057\u4ea7\u7a0e\u548c\u8d60\u4e0e\u7a0e\u7684\u514d\u7a0e\u989d2023\u5e74\u4e3a1292\u4e07\u7f8e\u5143\uff1b\u5bf9\u4e8e2024\u5e74\u7684\u7a0e\u5e74\uff0c\u514d\u7a0e\u989d\u4e3a1361\u4e07\u7f8e\u5143\u3002\u5df2\u5a5a\u592b\u5987\u7684\u9057\u4ea7\u4ef7\u503c\u5982\u679c\u4e0d\u8d85\u8fc72722\u4e07\u7f8e\u5143\uff0c\u5c31\u65e0\u9700\u652f\u4ed8\u9057\u4ea7\u7a0e\u3002\u800c\u5916\u56fd\u4eba\u53ea\u67096\u4e07\u7f8e\u91d1\u7684\u9057\u4ea7\u7a0e\u51cf\u514d\u989d\u3002\u5982\u679c\u60a8\u7684\u9057\u4ea7\u63a5\u8fd1\u9057\u4ea7\u7a0e\u9650\u989d\uff0c\u5e76\u4e14\u60a8\u60f3\u5c06\u6700\u5927\u91d1\u989d\u7559\u7ed9\u60a8\u7684\u7ee7\u627f\u4eba\uff0c\u60a8\u5c06\u9700\u8981\u8fdb\u884c\u4e00\u4e9b\u9057\u4ea7\u7a0e\u89c4\u5212\u3002<\/li>\n<li><strong>2024 <\/strong><strong>\u9057\u4ea7\u7a0eTax Deduction<br \/>\n<\/strong>\u9057\u4ea7\u7a0e\u6263\u9664\u662fIRS\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u7684\u4e00\u79cd\u65b9\u5f0f\u3002\u6709\u65f6\uff0c\u5df2\u6545\u4eba\u7684\u9057\u4ea7\u4ecd\u4f1a\u4ea7\u751f\u6536\u5165\u3002\u8fd9\u53ef\u80fd\u662f\u56e0\u4e3a\u4e1a\u4e3b\u53bb\u4e16\u65f6\uff0c\u4e00\u4e9b\u8d22\u4ea7\u7684\u9500\u552e\u8fd8\u6ca1\u6709\u5b8c\u6210\u3002\u8fd9\u79cd\u6536\u5165\u88ab\u79f0\u4e3a\u201c\u5df2\u6545\u6536\u5165\u201d\uff08Income in Respect of Decedent \uff0cIRD\uff09\u3002<\/li>\n<\/ul>\n<p><strong>\u5927\u989d\u9057\u4ea7\u53ef\u80fd\u4f1a\u5728\u8054\u90a6\u7ea7\u522b\u9762\u4e34\u53cc\u91cd\u5f81\u7a0e\u2014\u2014\u9996\u5148\u662f\u5e38\u89c4\u7684\u9057\u4ea7\u7a0e\uff0c\u968f\u540e\u662f\u5bf9IRD\u7684\u6240\u5f97\u7a0e\u3002\u9057\u4ea7\u7a0e\u6263\u9664\u5141\u8bb8\u60a8\u4eceIRD\u7684\u6240\u5f97\u7a0e\u4e2d\u6263\u9664\u4e3aIRD\u652f\u4ed8\u7684\u9057\u4ea7\u7a0e\u90e8\u5206\u3002\u8fd9\u786e\u4fdd\u4e86\u76f8\u540c\u7684\u8d44\u4ea7\u4e0d\u4f1a\u88ab\u91cd\u590d\u5f81\u7a0e\u3002<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>\u9057\u4ea7\u89c4\u5212\u5efa\u8bae<\/strong><\/li>\n<li><strong>\u5145\u5206\u5229\u7528\u8d60\u4e0e\u7a0e\u514d\u7a0e\u989d<\/strong><\/li>\n<li><strong>\u5efa\u7acb\u4fe1\u6258<\/strong>\uff1a\u901a\u8fc7\u5efa\u7acb\u4e0d\u53ef\u64a4\u9500\u4fe1\u6258(Irrevocable Life Insurance Trust, ILIT\uff09\uff0c\u53ef\u4ee5\u5e2e\u52a9\u60a8\u89c4\u907f\u9057\u4ea7\u7a0e\u3002\u8fd9\u4e9b\u4fe1\u6258\u5141\u8bb8\u60a8\u5728\u6cd5\u5f8b\u4e0a\u5c06\u8d44\u4ea7\u4ece\u60a8\u7684\u540d\u4e0b\u79fb\u51fa\uff0c\u51cf\u5c11\u9057\u4ea7\u7684\u4ef7\u503c\u3002<\/li>\n<li><strong>\u8d2d\u4e70\u4eba\u5bff\u4fdd\u9669\uff1a<\/strong>\u89c4\u5212\u59a5\u5f53\u7684\u4eba\u5bff\u4fdd\u9669\u5177\u6709\u5ef6\u7a0e\uff08\u9010\u6b65\u6267\u884c\uff09\u529f\u80fd\uff0c\u4fdd\u5355\u7684\u73b0\u91d1\u589e\u503c\u53ef\u5ef6\u7a0e\u3001\u4fdd\u5355\u5408\u7406\u652f\u53d6\u514d\u7a0e\u3001\u4eba\u5bff\u4fdd\u9669\u8d54\u4ed8\u514d\u4e2a\u4eba\u6240\u5f97\u7a0e\u3001\u89c4\u5212\u5f97\u5f53\u53ef\u4ee5\u514d\u9057\u4ea7\u7a0e\u3002\u662f\u8d22\u5bcc\u4f20\u627f\u7684\u6700\u4f73\u9009\u62e9\u4e4b\u4e00\u3002<\/li>\n<li><strong>\u6148\u5584\u6350\u8d60\uff1a<\/strong>\u5c06\u8d22\u4ea7\u8d60\u4e88\u5408\u683c\u7684\u6148\u5584\u7ec4\u7ec7\u4e0d\u4ec5\u53ef\u4ee5\u5b9e\u73b0\u60a8\u7684\u6148\u5584\u76ee\u6807\uff0c\u540c\u65f6\u8fd9\u90e8\u5206\u8d22\u4ea7\u4e5f\u4e0d\u4f1a\u88ab\u5f81\u6536\u9057\u4ea7\u7a0e\u3002\u6b64\u5916\uff0c\u6839\u636e\u60a8\u7684\u5177\u4f53\u60c5\u51b5\uff0c\u60a8\u8fd8\u53ef\u80fd\u83b7\u5f97\u6240\u5f97\u7a0e\u51cf\u514d\u3002<\/li>\n<li><strong>\u8bbe\u7acb\u5bb6\u5ead\u6709\u9650\u5408\u4f19\u4f01\u4e1a\uff08FLP\uff09<\/strong>\uff1a\u901a\u8fc7FLP\uff0c\u60a8\u53ef\u4ee5\u5c06\u4e1a\u52a1\u3001\u623f\u5730\u4ea7\u6216\u5176\u4ed6\u8d44\u4ea7\u8f6c\u79fb\u5230\u4e00\u4e2a\u6709\u9650\u5408\u4f19\u4f01\u4e1a\u4e2d\uff0c\u7136\u540e\u5c06\u5408\u4f19\u4f01\u4e1a\u7684\u80a1\u4efd\u8f6c\u79fb\u7ed9\u5bb6\u5ead\u6210\u5458\u3002\n<p>\u603b\u7ed3\u6765\u8bf4\uff0c\u8d22\u5bcc\u4f20\u627f\u548c\u9057\u4ea7\u89c4\u5212\u662f\u4e00\u4e2a\u590d\u6742\u800c\u91cd\u8981\u7684\u8fc7\u7a0b\uff0c\u5b83\u6d89\u53ca\u5230\u8bf8\u591a\u6cd5\u5f8b\u548c\u8d22\u52a1\u95ee\u9898\u3002\u7531\u4e8e\u7f8e\u56fd\u7684\u9057\u4ea7\u7a0e\u548c\u7ee7\u627f\u7a0e\u5404\u6709\u5176\u7279\u70b9\u548c\u7ec6\u8282\uff0c\u6b63\u786e\u7406\u89e3\u8fd9\u4e9b\u7a0e\u79cd\u7684\u5b9a\u4e49\u3001\u5f81\u7a0e\u5bf9\u8c61\u4ee5\u53ca\u9002\u7528\u7684\u6cd5\u5f8b\u6846\u67b6\u81f3\u5173\u91cd\u8981\u3002\u56e0\u6b64\uff0c\u5f3a\u70c8\u63a8\u8350\u4e0e\u4e13\u4e1a\u4eba\u58eb\u5408\u4f5c\uff0c\u4ee5\u786e\u4fdd\u60a8\u7684\u9057\u4ea7\u89c4\u5212\u7b26\u5408\u6cd5\u5f8b\u8981\u6c42\uff0c\u5e76\u6700\u5927\u5316\u5730\u4fdd\u62a4\u548c\u4f20\u627f\u60a8\u7684\u8d22\u5bcc\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u6211\u4eec\u7f8e\u56fd\u5965\u6dc7\u56fd\u9645\u91d1\u878d\/\u7f8e\u56fd\u5b8f\u76db\u4fdd\u9669\u4e0e\u7406\u8d22\u516c\u53f8\u62e5\u67094000\u591a\u540d\u719f\u6089\u8d22\u52a1\u7ba1\u7406\u53ca\u4fdd\u9669\u4e0e\u7406\u8d22\u7684\u9ad8\u7aef\u4e13\u4e1a\u4eba\u58eb\uff0c\u5728\u5168\u7f8e20\u4e2a\u5206\u516c\u53f8\u4e3a\u60a8\u63d0\u4f9b\u6700\u5b8c\u5584\u7684\u4e13\u4e1a\u670d\u52a1\uff0c\u5982\u679c\u60a8\u6709\u7a0e\u52a1\u548c\u7406\u8d22\u89c4\u5212\u76f8\u5173\u95ee\u9898\uff0c\u6b22\u8fce\u968f\u65f6\u8054\u7cfb\u6211\u4eec\u3002<\/p>\n<p><img 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