外幣存款生利息 可列報儲蓄扣除 - 理財

By Regina
at 2008-05-17T22:07
at 2008-05-17T22:07
Table of Contents
外幣存款生利息 可列報儲蓄扣除
‧聯合理財網 2008/05/16
http://0rz.tw/e849e
【台北訊】
宜蘭市林小姐詢問:在金融機構的外幣存款之利息是否可列為儲蓄投資特別扣除額?
北區國稅局宜蘭縣分局答覆:綜合所得稅納稅義務人本人及與其合併報繳的配偶暨受扶養親屬,於金融機構的存款、公債、公司債、金融債券的利息、儲蓄性質信託資金的收益(扣繳憑單格式代號為5A),合計全年不超過27萬元者,得全數扣除;超過27萬元者,以扣除27萬元為限。所以,林小姐在金融機構外幣存款的利息,該金融機構會換算為新臺幣填發扣繳憑單,此部分利息可以適用儲蓄投資特別扣除額規定。
【2008/05/16 經濟日報】
--
‧聯合理財網 2008/05/16
http://0rz.tw/e849e
【台北訊】
宜蘭市林小姐詢問:在金融機構的外幣存款之利息是否可列為儲蓄投資特別扣除額?
北區國稅局宜蘭縣分局答覆:綜合所得稅納稅義務人本人及與其合併報繳的配偶暨受扶養親屬,於金融機構的存款、公債、公司債、金融債券的利息、儲蓄性質信託資金的收益(扣繳憑單格式代號為5A),合計全年不超過27萬元者,得全數扣除;超過27萬元者,以扣除27萬元為限。所以,林小姐在金融機構外幣存款的利息,該金融機構會換算為新臺幣填發扣繳憑單,此部分利息可以適用儲蓄投資特別扣除額規定。
【2008/05/16 經濟日報】
--
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