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：
-
行蹤不明者。
-
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。
-
死亡時贈與稅尚未核課。
四、如何計算應納贈與稅？
-
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）
-
課稅贈與淨額=贈與總額-免稅額-扣除額
-
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 (元) |
稅率(%) |
累進差額 (元) |
|
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
-
捐贈各級政府及公立教育、文化、公益、慈善機關之財產。
-
捐贈公有事業機構或全部公股之公營事業之財產。
-
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。
-
扶養義務人為受扶養人支付之生活費、教育費及醫藥費。
-
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。
-
配偶相互贈與之財產。
-
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。」
Have you ever thought about writing an e-book or guest authoring on other blogs? I have a blog based on the same topics you discuss and would love to have you share some stories/information. I know my viewers would enjoy your work. If you are even remotely interested, feel free to shoot me an e mail.
We’re a group of volunteers and opening a brand new scheme in our community. Your site offered us with useful info to work on. You’ve performed a formidable job and our entire neighborhood might be thankful to you.
Visit the official Telegram website, choose the appropriate operating system such as Windows, macOS, Android, iOS, etc., and download the application. Enjoy seamless communication across devices with Telegram’s secure and fast messaging features, including text, voice calls, and file sharing, all backed by end-to-end encryption for enhanced privacy.tg下载
Thanks for sharing. I read many of your blog posts, cool, your blog is very good.
Your point of view caught my eye and was very interesting. Thanks. I have a question for you. https://www.binance.com/ru/register?ref=V3MG69RO
I don’t think the title of your article matches the content lol. Just kidding, mainly because I had some doubts after reading the article.
You can certainly see your skills within the work you write. The world hopes for even more passionate writers such as you who are not afraid to mention how they believe. At all times follow your heart. “The only way most people recognize their limits is by trespassing on them.” by Tom Morris.
Very nice info and right to the point. I don’t know if this is actually the best place to ask but do you folks have any thoughts on where to employ some professional writers? Thx 🙂
Precisely what I was searching for, thanks for putting up.
I dugg some of you post as I cogitated they were very beneficial very useful
I think this site contains some real superb info for everyone :D. “We rarely think people have good sense unless they agree with us.” by Francois de La Rochefoucauld.
Wonderful web site. Plenty of helpful info here. I?¦m sending it to a few friends ans also sharing in delicious. And of course, thank you to your effort!
I’m really inspired together with your writing skills and also with the structure on your blog. Is that this a paid subject matter or did you customize it yourself? Anyway stay up the excellent quality writing, it’s rare to peer a great blog like this one today..
I’d have to examine with you here. Which is not one thing I usually do! I take pleasure in reading a post that may make folks think. Additionally, thanks for permitting me to comment!
of course like your web-site however you need to test the spelling on quite a few of your posts. Many of them are rife with spelling problems and I in finding it very bothersome to inform the truth then again I will certainly come back again.
Thanks for sharing. I read many of your blog posts, cool, your blog is very good.
Your point of view caught my eye and was very interesting. Thanks. I have a question for you.
Your article helped me a lot, is there any more related content? Thanks!
Hey, I think your blog might be having browser compatibility issues. When I look at your website in Firefox, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, very good blog!
Regards for this post, I am a big big fan of this site would like to go on updated.
Glad to be one of the visitants on this awesome site : D.
hey there and thank you for your information – I have certainly picked up something new from right here. I did however expertise several technical issues using this site, since I experienced to reload the web site a lot of times previous to I could get it to load correctly. I had been wondering if your hosting is OK? Not that I am complaining, but sluggish loading instances times will sometimes affect your placement in google and could damage your quality score if advertising and marketing with Adwords. Anyway I’m adding this RSS to my email and could look out for much more of your respective intriguing content. Make sure you update this again very soon..
Hey just wanted to give you a brief heads up and let you know a few of the images aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different web browsers and both show the same outcome.
Hello! Do you use Twitter? I’d like to follow you if that would be ok. I’m definitely enjoying your blog and look forward to new updates.
I am impressed with this web site, real I am a fan.
I have learn a few good stuff here. Definitely value bookmarking for revisiting. I wonder how a lot attempt you put to make the sort of wonderful informative web site.
I like this internet site because so much utile material on here : D.
Thanks for sharing. I read many of your blog posts, cool, your blog is very good.
how can i buy priligy in usa 73m2 128 WBC 4
Can you be more specific about the content of your article? After reading it, I still have some doubts. Hope you can help me.
Hi, Neat post. There’s a problem together with your site in web explorer, would test thisK IE still is the marketplace chief and a good section of other folks will omit your magnificent writing because of this problem.
Hi my friend! I wish to say that this post is awesome, nice written and include approximately all vital infos. I would like to see more posts like this.
whoah this blog is wonderful i love reading your posts. Keep up the great work! You know, lots of people are hunting around for this information, you can help them greatly.
I visited a lot of website but I conceive this one has got something special in it in it
Excellent article. Keep writing such kind of
information on your site. Im really impressed
by your site.
Hello there, You’ve done a great job. I’ll definitely digg
it and personally recommend to my friends. I’m sure they will be benefited from this site.
Merely wanna state that this is very useful, Thanks for taking your time to write this.
You have noted very interesting points! ps nice website.
I truly enjoy looking at on this website , it contains fantastic content. “The great secret of power is never to will to do more than you can accomplish.” by Henrik Ibsen.
Lyme and related tick borne diseases are inherently challenging when they aren t caught early priligy medicine for less than 10 per person at all three places
This affects a cell s life cycle potentially producing cancerous cells or tumor resistance priligy en france Purportedly, bar shoes, pads, glue on shoes, quarter crack patches may only be applied by a covered veterinarian
I as well conceive therefore, perfectly written post! .
Great V I should certainly pronounce, impressed with your website. I had no trouble navigating through all the tabs as well as related information ended up being truly easy to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or anything, site theme . a tones way for your customer to communicate. Nice task..
You really make it seem really easy along with your presentation but I in finding this topic to be actually something which I think I would never understand. It kind of feels too complex and very wide for me. I’m taking a look ahead on your next submit, I’ll try to get the hang of it!
I have been exploring for a little for any high quality articles or blog posts in this sort of area . Exploring in Yahoo I eventually stumbled upon this site. Reading this information So i am glad to exhibit that I’ve a very good uncanny feeling I found out just what I needed. I so much surely will make certain to don¦t overlook this web site and give it a look on a relentless basis.
Today, while I was at work, my sister stole my apple ipad and tested to see if it can survive a 30 foot drop, just so she can be a youtube sensation. My apple ipad is now destroyed and she has 83 views. I know this is entirely off topic but I had to share it with someone!
You really make it appear so easy along with your presentation but I find this matter to be actually one thing which I think I’d never understand. It seems too complicated and very huge for me. I’m having a look forward in your next put up, I?¦ll attempt to get the dangle of it!
Your point of view caught my eye and was very interesting. Thanks. I have a question for you.
Thanks for sharing. I read many of your blog posts, cool, your blog is very good.
Thiss is very interesting, Yoou are a vedry skillked blogger.
I have joined your feed annd look forward tto seekig mre of your fantastic
post. Also, I have shawred your web site in myy
social networks!