先約定贈與再逐年分批實際移轉的額度認定 - 稅務
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By Ursula
at 2016-03-10T20:10
at 2016-03-10T20:10
Table of Contents
請問,張父先與張子簽約,張父生前就將自己銀行存款1000萬元願意贈與給張子;
同時授權張子可以一次全部提領,或在張父在世時,張子逐年分批提領200萬元<--
後者這樣乍看之下可以在每年免稅額額度內。
請問國稅局怎麼認定這次的「贈與契約內容」到底如何課贈與稅呢?
一、
依照「贈與契約」,張父在贈與契約中「一次」贈與的額度是1000萬元,
超過了每年贈與稅免稅額的220萬元。
二、
可是從另一個角度看,張子若每年(從張父那裡取得印鑑與存摺)分批提領200萬元,
預計分五年領完;這樣又好像沒有超過免稅額。
如果日後因為訴訟(例如張父死亡後,其他子女為了爭產而提告),而讓這份贈與契約
被國稅局知道:贈與的是「一千萬元」。
那麼到底張子要不要補課贈與稅(若張子每年從張父帳戶提領的金額不超過免稅額)?
請教懂得國稅局實務認定的網友說明。謝謝。
--
同時授權張子可以一次全部提領,或在張父在世時,張子逐年分批提領200萬元<--
後者這樣乍看之下可以在每年免稅額額度內。
請問國稅局怎麼認定這次的「贈與契約內容」到底如何課贈與稅呢?
一、
依照「贈與契約」,張父在贈與契約中「一次」贈與的額度是1000萬元,
超過了每年贈與稅免稅額的220萬元。
二、
可是從另一個角度看,張子若每年(從張父那裡取得印鑑與存摺)分批提領200萬元,
預計分五年領完;這樣又好像沒有超過免稅額。
如果日後因為訴訟(例如張父死亡後,其他子女為了爭產而提告),而讓這份贈與契約
被國稅局知道:贈與的是「一千萬元」。
那麼到底張子要不要補課贈與稅(若張子每年從張父帳戶提領的金額不超過免稅額)?
請教懂得國稅局實務認定的網友說明。謝謝。
--
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