一、課稅依據:遺產及贈與稅法。

二、何時申報?向何單位申報?
(一)除不計入贈與總額之財產贈與外,贈與人在1 年內贈與他人之財產總值超過贈與稅免稅額時,應於超過免稅額之贈與行為發生後30 日內辦理贈與稅申報。

(二)贈與人為經常居住中華民國境內之中華民國國民者,向戶籍所在地國稅局或所屬分局、稽徵所申報;其為經常居住中華民國境外之中華民國國民或非中華民國國民,就其在中華民國境內之財產為贈與者,向臺北國稅局申報。

(三)符合財政部108年4月24日發布「贈與稅跨局臨櫃申辦作業要點」規定之案件,贈與人可不受戶籍所在地限制,只要備齊應檢附之證明文件,即可就近至國稅局任一分局、稽徵所或服務處辦理申報。

三、誰是贈與稅納稅義務人?

贈與稅之納稅義務人為贈與人,但贈與人有下列情形之一者,以受贈人為納稅義務人:

  1. 行蹤不明者。

  2. 逾遺產及贈與稅法規定繳納期限尚未繳納,且在中華民國境內無財產可供執行者。

  3. 死亡時贈與稅尚未核課。

四、如何計算應納贈與稅?

  1. 贈與總額:贈與人每年贈與之財產全部(扣除不計入贈與總額之財產)

  2. 課稅贈與淨額=贈與總額-免稅額-扣除額

  3. 應納贈與稅額=課稅贈與淨額×稅率-累進差額

五、贈與稅速算公式表

(一)贈與發生日在95年1月1日至98年1月22日贈與稅,適稅率:

贈與淨額

(萬元)

稅率

(﹪)

累進差額

(元)

贈與淨額

(萬元)

稅率

(﹪)

累進差額

(元)

67以下

4

0

557~802

21

615,800

67~189

6

13,400

802~1558

27

1,097,000

189~312

9

70,100

1558~3228

34

2,187,600

312~434

12

163,700

3228~5009

42

4,770,000

434~557

16

337,300

5009以上

50

8,777,200

 

(二)贈與日在98年1月23日至106年5月11日贈與稅,適用單一稅率10%:

應納贈與稅額 = 課稅贈與淨額 ×10﹪

贈與日在106年5月12日(含)以後贈與稅的應納稅額,是按贈與人同一年內贈與總額,減除免稅額及各項扣除額後之課稅贈與淨額,乘以規定稅率減去累進差額,計算全年應納贈與稅額,減除同一年內以前各次應納贈與稅額及可扣抵稅額及新舊制差額調整後,為本次應納贈與稅額。

稅率級距及速算公式如下:

贈與稅速算公式(106年5月12日生效之贈與案件適用)

贈與淨額 ()

稅率(%)

累進差額 ()

25,000,000以下

10

0

25,000,001-50,000,000

15

1,250,000

50,000,001以上

20

3,750,000

「新舊制差額調整」金額計算公式如下:(限新制106年5月12日實施當年度)

舊制累計課稅贈與淨額

「新舊制差額調整」金額

25,000,000以下

0元

25,000,001-50,000,000

(舊制累計課稅贈與淨額-2,500萬元)x5%

50,000,001以上

(舊制累計課稅贈與淨額-5,000萬元)x10%

+125萬元

◆ 不計入贈與總額之財產

遺產及贈與稅法第20條規定:下列各款不計入贈與總額

  1. 捐贈各級政府及公立教育、文化、公益、慈善機關之財產。

  2. 捐贈公有事業機構或全部公股之公營事業之財產。

  3. 捐贈依法登記為財團法人組織且符合行政院規定標準之教育、文化、公益、慈善、宗教團體及祭祀公業之財產。

  4. 扶養義務人為受扶養人支付之生活費、教育費及醫藥費。

  5. 作農業使用之農業用地及其地上農作物,贈與民法第1138條所定繼承人者,不計入其土地及地上農作物價值之全數。受贈人自受贈之日起5年內,未將該土地繼續作農業使用且未在有關機關所令期限內恢復作農業使用,或雖在有關機關所令期限內已恢復作農業使用而再有未作農業使用情事者,應追繳應納稅賦。但如因該受贈人死亡、該受贈土地被徵收或依法變更為非農業用地者,不在此限。

  6. 配偶相互贈與之財產。

  7. 父母於子女婚嫁時所贈與之財物,總金額不超過 100萬元。

◆贈與稅免稅額

依98年1月21日總統令公布贈與日期自98年1月23日起免稅額為220萬元。

◆扣除額

依遺產及贈與稅法第21條規定:「贈與附有負擔者,由受贈人負擔部分應自贈與額中扣除。

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