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贈與稅介紹
贈與稅介紹

一、何時申報?向何單位申報?
  1. 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。
  2. 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,向臺北市國稅局申報。
 
二、贈與稅納稅義務人
  1. 贈與稅之納稅義務人為贈與人
  2. 但贈與人行蹤不明者或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,以受贈人為納稅義務人。
 
三、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-扣抵稅額及利息
 
四、贈與稅稅率
  1. 課稅贈與淨額25,000,000元以下,稅率10%,累進差額0元
  2. 課稅贈與淨額25,000,000元至50,000,000元,稅率15%,累進差額1,250,000元
  3. 課稅贈與淨額50,000,000元以上,稅率20%,累進差額3,750,000元
 
五、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. 贈與民法第1138條所定繼承人之農業用地。但該土地如繼續供農業使用不滿5年者,應追繳應納稅賦。
  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111萬元。
 
六、贈與稅免稅額
  1. 依遺產及贈與稅法第22條規定:「贈與稅納稅義務人,每年得自贈與總額中減除免稅額220萬元。
 
七、贈與稅扣除額
  1. 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。」

八、贈與稅相關資訊
  1. 遺產及贈與稅法  網站連結
  2. 遺產及贈與稅法施行細則  網站連結
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