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Erbschaftssteuer: Eine Immobilie unterm Weihnachtsbaum?

Nach langem Hin und Her ist die Erbschaftssteuerreform beschlossene Sache und wird - sofern es Bundespr?sident Horst K?hler noch in diesem Jahr unterzeichnet - am 1.1.2009 in Kraft treten. Nur ein Richterspruch vom Bundesverfassungsgericht in Karlsruhe k?nnte dann das Gesetz noch kippen.

Da die Gesetzesnovelle insbesondere für Besitzer und Erben einer Immobilie einige H?rten bereith?lt, ist es durchaus sinnvoll,Spyder Jacket, den Liebsten das Haus oder die Wohnung unter den Tannenbaum zu legen und noch vor Ablauf des Jahres steuergünstig zu übertragen. Allerdings sollte man bereits im Vorfeld das Für und Wider abzuw?gen und sich Fragen stellen wie: stehe ich nach der Schenkung unter Umst?nden praktisch mittellos da? Bin in meiner ehemals eigenen Immobilie nur noch zu Gast und was passiert, wenn ich zum? Pflegefall werde?

Yesterday, the Cheng Changwei of boss of music pacify coal that bet 4 million yuan because of a person of extraordinary powers of one bureau mahjong and gets attention of social all circles fully offers one proposal of gambling house, final judgment made adjudicate in Qu Jing: City of pacify of Yunnan province music fills triumphant cooking finite liability company (the following abbreviation contains triumphant company) president Cheng Changwei makes open gambling house blame, empty to open value added tax special bill blame, touch buckle taxation bill blame, count a blame and punish, set term of imprisonment be executived 13 years, punish gold 500 thousand yuan.

Yesterday morning, public security bureau of city of pacify of court of intermediate people of music pacify city, music concerns chief at this point case made a journal to media, and at this point before all sorts of hearsays that concern this case refer answer.

　　 Room of manager hotel bag gathers a crowd a person of extraordinary powers is betted

According to public security bureau of music pacify city Chai Jiaping deputy director general introduces, last year in August, police receives masses to inform against say,timberland custom boots, have a group of person guest room of big public house of stone forest of city of pacify of music of long-term take on lease gathers a crowd gamble. Gambling much is manager of a few companies, gamble amount at every turn 10 thousand yuan about a hundred.

Late on August 15 last year, police is adopted capture the action. The legal person of manage factory represents Shuang Yuanxiu of long Bo of Cheng Changwei of president of Cheng Kai company and employee Zhang Tao, Cheng and mine county the person such as Dong Guanxing is seized.

Affirm via police investigation after, from last year since March, cheng Changwei, Zhang Tao, Cheng grows the person such as Bo, Dong Guanxing to be a purpose with gain, guest room of hotel of long-term take on lease, with 100 thousand, 1 million amount are bureau gather a crowd gamble, be in charge of gambling personnel is defeated win the carry forward of money and tap easy gains. During this, cheng Changwei, Dong Guanxing calls together gamble 100 for many times, cheng Changwei amounts to more than yuan 1800 from the gamble capital of its bank carry forward, with the name of cost of risk cost, board and lodging, easy gains of accumulative total take a percentage of a deal more than yuan 100.

　　 Empty invoice cheats duty 3.89 million

Police discovers in subsequently investigation, open gambling house to gather a crowd besides Cheng Changwei outside gamble, cheng Kai company returns existence empty to open value added tax special bill, empty leaves touch buckle the illegal criminality such as taxation bill.

Mechanism of classics procuratorial work is found out, the court is maintained finally, theory of Cheng Kai company opens value added tax special bill, touch buckle taxation bill to declare touch buckle diddle state tax payment to add up to more than yuan 3.89 million.

　　 Resist arrest is raided alarm be sentenced to impare official blame

According to the data that the court provides, late on August 15 last year, in the process that police captures Cheng Changwei in stone forest big public house, the force of the Yangtse River of Cheng of afterbirth younger brother that suffers Cheng Changwei and company staff Li Guichuan is counteractive, a policeman gets hurt, one is used at the camera that obtain evidence to be broken.

Because the Yangtse River of Cheng of forensic court decision, Li Guichuan makes obstructive and official blame receive punishment one year respectively 6 months mix a year.

　　 The Cheng Changwei after first instance adjudicates did not appeal

Last year on December 31,ghd mk4, first instance of court of people of division of kylin of music pacify city enters a judgement, cheng Changwei makes open gambling house blame, empty to open bill of value added tax, touch buckle taxation bill blame, count a blame and punish, executive set term of imprisonment 13 years, punish golden RMB 500 thousand yuan.

Cheng Kai company makes empty open value added tax special bill, touch buckle imposition blame, condemn fine 1.5 million yuan.

Dong Guanxing, Zhang Tao, Cheng grows the 8 people such as Bo, Meng Hui to also obtain punishment respectively.

Cheng Changwei, Dong Guanxing, Zhang Tao by bet sequesteredly endowment more than yuan 15.78 million, confiscate treasury of turn over to the higher authorities lawfully; The tax payment that Cheng Changwei pays more than yuan three million eight hundred and ninety-seven thousand nine hundred,

After first instance adjudicates, outside appealing except Cheng Changwei,Spyder Jacket, other defendant person and the accused unit filled triumphant company to all put forward to appeal.

　　 Fine of Cheng Kai company decreased final judgment 500 thousand

Yesterday, court of intermediate people of music pacify city makes final judgment adjudicate lawfully, the fine number that contains triumphant company besides the accused unit is decreased by 1.5 million yuan outside reaching 1 million yuan, the one adjudgement of other defendant person all gets maintaining definitely.

Decrease by 1.5 million yuan as to the fine to Cheng Kai company reach 1 million yuan, the court just expresses, this basically is to be based on this company on record hair hind retreats capture actively whole theory opens imposition, have truly admit one’s guilt contrition expression, have the plot that take into consideration the circumstances sentences lightly.

■ explore

　　Open gambling house to be tap easy gains onlyAbandon suddenly appealing

When first instance ends, cheng Changwei ever oral express to want to appeal, but what your everybody indissolubles is, this ever had the businessman of certain consequence to abandon finally appealing however in music pacify place. He was handed over to intermediate people court ” abandon appealing ” written application, express clearly ” oneself committed a crime, want to be transformed well, strive for early sunrise to make contribution for the society again ” .

Think to a his counsel for the defence, it is a bit abandonment that Cheng does estimation so. Luo Jiancai of dean of court of people of division of kylin of music pacify city thinks, this case fact is clear, evidential authentic, qualitative and accurate, measurement of penalty is proper, cheng does not appeal can regard as the expression that admit one’s guilt. And, although Cheng Changwei does not appeal, according to legal provision, if want to person of a the accused mentions only in the case together,appeal, no matter whether other defendant person appeals, 2 careful court wants new to whole case cognizance.

　　 Open gambling house to be easy gains only not only

“A few gamble beside are small dozen small be troubled by, but of personnel of this experience case, bet endowment of amount tremendous, it is a person of extraordinary powers is betted simply! ” Yang Zhaoming of dean of music pacify quadrangle plaints, this case is Qu Jing’s biggest since new China holds water gamble case.

As we have learned, inside the gambling house that offers in Cheng Changwei, gambling personnel is some of coal boss that social status does not poor (mine boss) . Allegedly, inside gambling house all is defeated by win settle accounts to must pass Cheng Changwei. Loser can be chased after by his all day long debt, if loser does not have ready money to pay temporarily, he can put forward to be filled with coal or other in kind to the other side touch. Chase after in one’s hand he is not eager to loan give win the home, look for a variety of excuse however protracted.

Is Cheng Changwei offers gambling house for tap easy gains only merely? An insider discloses, cheng Changwei’s purpose still has two actually: It is the equity that gets certain company through gamble, achieve the goal that controls these companies thereby; 2 it is to be in bet on the desk with hold the official that has real power individually ” contact feeling ” . “His ambition is very old, like to make fun of a method very much, hear of him already annex Ma Long, touch the company of a lot of cooking such as beneficial or ironworks, next preparation appear on the market company of Cheng Kai group. Next preparation appear on the market company of Cheng Kai group..

　　 Set below ” day price mahjong “

Police investigation discovery, inside the gambling house that Cheng Changwei establishs, at ordinary times he himself goes up rarely desk card games or hit mahjong, entrust other generation to hit however. In big public house of stone forest international the 20 more than person such as Zhang Mou of collect of cohesion of 4 guest room hits mahjong, with 1 piece playing cards represents a RMB 10 thousand yuan of chip in, with 20 pieces, 30 pieces, 50 pieces, 54 pieces of number waiting for a card send 4 respectively, begin gamble next. Last year on August 15, cheng Changwei sets below ” day price ” mahjong: Every send 50 pieces of cards, every pieces of card represents 20 thousand yuan, only among them one loses 50 pieces of cards, namely among them one person first play away just ends whole card inning 1 million yuan. Although this has been the ordinary person is not conceivable ” a person of extraordinary powers is betted ” , but this and the Cheng Changwei with fabulous in the bookshops people be defeated win to be in millions yuan still be discriminating.

Confirm according to police investigation, be caught to him since last year March, cheng Changwei amounts to more than yuan 1800 from the gamble capital of bank carry forward. According to introducing, his driver contains 3 pieces of banks to get stuck at any time on the body, use technically at the pass in and out of capital.

■ hearsay

　　Reporter investigation clarifies all sorts of hearsay

Hearsay has officeholder to participate in gamble

Chai Jiaping of deputy director general of public security bureau of music pacify city gave affirmative answer to this problem: Gamble this there is minority, individual officeholder to participate in really in participator. According to the criminal law cognizance to gamble blame, the person such as Cheng Changwei offers gambling house by penalty to other participate in gamble but did not make crime again, will give public security punishment according to concerned regulation. Besides, enlist the official of gamble, still will get the processing of discipline of party disipline politics.

Hearsay amount of 2 experience record is more than thousand yuan 1

According to police introduction, because be in,bet there is cash on the desk, be defeated for the most part winning money is the settle accounts on card. The experience record amount that after police carries investigation, holds makes an appointment with 30 million yuan. Among them, the is suspected of crime amount that concerns with the person such as Cheng Changwei is more than yuan 15.78 million, maintain by the court confiscate treasury of turn over to the higher authorities lawfully. Of the others punish a category for public security, after will be being maintained by police, confiscate treasury of turn over to the higher authorities lawfully.

3 Cheng long Wei has rumor gangdom setting

According to hearsay of a few in the bookshops, the ferret in saying to be in Home Cheng Changwei two guns, his at hand still raised a lot of hatchet man. To this, police expresses, in investigation process, did not discover firearms of Cheng Changwei illegal hold, also did not discover its have experience black appearance.

4 companies get pass on a message the influence is heavily in debt

Yang Zhaomin of dean of music pacify quadrangle expresses: “Cheng Changwei’s crime and enterprise are managed normally should distinguish, what Cheng Changwei’s company basically is engaged in is coal coke industry, although he does not have an accident, this year the big setting of such financial crises falls, the operation of the company also can get the influence of the market. Of course, investigate in the case in reaching adjudgement process, local relevant section expedites personnel in time already to enter be stationed in assistance hold together company grows. ” wave of Jiang of 　 reporter Su Zhong fining jade (spring wall evening paper)