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日強聯合會計師事務所
遺產稅介紹
遺產稅介紹
一、何時申報?向何單位申報?
- 被繼承人死亡遺有財產者(包括動產、不動產及一切有財產價值之權利),納稅義務人應於被繼承人死亡日起6個月內,向被繼承人死亡時戶籍所在地之國稅局或所屬分局、稽徵所申報。
- 被繼承人為經常居住中華民國境外之中華民國國民,或非中華民國國民死亡時,在中華民國境內遺有財產者,應向臺北市國稅局申報。
二、遺產稅納稅義務人
- 有遺囑執行人者,為遺囑執行人。
- 無遺囑執行人者,為繼承人及受遺贈人。
- 無遺囑執行人及繼承人者,為依法選定之遺產管理人。
三、如何計算應納遺產稅?
- 遺產總額:被繼承人死亡時,全部遺產加上死亡前二年內贈與配偶,依民法第1138條及第1140條規定之各項順序繼承人配偶之財產,扣除不計入遺產總額後之金額。
- 課稅遺產淨額=遺產總額-免稅額-扣除額
- 應納遺產稅額=課稅遺產淨額×稅率-累進差額-扣抵稅額及利息
四、遺產稅稅率
- 課稅遺產淨額50,000,000元以下,稅率10%,累進差額0元
- 課稅遺產淨額50,000,000元至100,000,000元,稅率15%,累進差額2,500,000元
- 課稅遺產淨額100,000,000元以上,稅率20%,累進差額7,500,000元
五、不計入遺產總額之財產
- 遺贈人、受遺贈人或繼承人捐贈各級政府及公立教育、文化、公益、慈善機關之財產。
- 遺贈人、受遺贈人或繼承人捐贈公有事業機構或全部公股之公營事業之財產。
- 遺贈人、受遺贈人或繼承人捐贈於被繼承人死亡時,已依法登記設立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。
- 遺產中有關文化、歷史、美術之圖書、物品,經繼承人向主管稽徵機關聲明登記者。但繼承人將此項圖書、物品轉讓時,仍須自動申報補稅。
- 被繼承人自己創作之著作權、發明專利權及藝術品。
- 被繼承人日常生活必須之器具及用品,其總價值在80萬元以下部分。
- 被繼承人職業上之工具,其總價值在45萬元以下部分。
- 依法禁止或限制採伐之森林,但解禁後仍需自動申報補稅。
- 約訂於被繼承人死亡時,給付其所指定受益人之人壽保險金額,軍、公教人員、勞工或農民保險之保險金額及互助金。
- 被繼承人死亡前5年內,繼承之財產已納遺產稅者。
- 被繼承人配偶及子女之原有或特有財產,經辦理登記或確有證明者。
- 被繼承人遺產中經政府闢為公眾通行道路之土地或其他無償供公眾通行之道路土地,經主管機關證明者。但其屬建造房屋應保留之法定空地部分,仍應計入遺產總額。
- 被繼承人之債權及其他請求權不能收取或行使確有證明者。
六、遺產稅免稅額
- 被繼承人如為經常居住中華民國境內之中華民國國民,自遺產總額中減除免稅額1,200萬元,其為軍警公教人員因執行職務死亡者,加倍計算。
- 被繼承人如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,其減除免稅額比照前項規定辦理。
七、遺產稅扣除額
- 被繼承人遺有配偶者,自遺產總額中扣除493萬元。
- 繼承人為直系血親卑親屬者,每人得自遺產總額中扣除50萬元,其有未滿20歲者,並得按其年齡距屆滿20歲之年數,每年加扣45萬元,但親等近者拋棄繼承由次親等卑親屬繼承者,扣除之數額以拋棄繼承前原得扣除之數額為限。
- 被繼承人遺有父母者,每人得自遺產總額中扣除123萬元。
- 第1款至第3款所定之人如為殘障福利法第3條規定之重度以上殘障者,或精神衛生法第5條第2項規定之病人,每人得再加扣殘障特別扣除額618萬元。
- 被繼承人遺有受其扶養之兄弟姊妹、祖父母者,每人得自遺產總額中扣除50萬元,其兄弟姊妹中有未滿20歲者、並得按其年齡距屆滿20歲之年數,每年加扣50萬元。
- 遺產中之農業用地及其地上農作物,由繼承人或受遺贈人,繼續經營農業生產者,扣除其土地及地上農作物價值之全數,但該土地如繼續供農業使用不滿五年者,應追繳應納稅賦。
- 被繼承人死亡前六至九年內,繼承之財產已納遺產稅者,按年遞減扣除百分之八十、百分之六十、百分之四十及百分之二十。
- 被繼承人死亡前,應法應納之各項稅捐、罰鍰及罰金。
- 被繼承人死亡前,未償之債務,具有確實證明者。
- 被繼承人之喪葬費用,以123萬元計算。
- 執行遺囑及管理遺產之直接必要費用。
- 被繼承人如為經常居住中華民國境外之中華民國國民,或非中華民國國民者,不適用前項第1款至第7款之規定;前項第8款至第11款規定之扣除,以在中華民國境內發生者為限;繼承人中拋棄繼承權者,不適用前項第1款至第5款規定之扣除。
八、遺產稅相關資訊
- 遺產及贈與稅法 網站連結
- 遺產及贈與稅法施行細則 網站連結