夫妻間的財產轉移贈與 遺產稅 - 稅務
By Heather
at 2006-11-25T11:31
at 2006-11-25T11:31
Table of Contents
推 ivysky:1.第一段,仍要注意有契稅問題(不動產之建物~房屋) 11/25 02:44
契稅還沒唸過一遍，這部分ivysky可以再補充一點資訊嗎？ 推 ojh:不是很懂耶…夫贈妻與免稅 但若夫死妻繼承則要課遺產稅? 11/25 07:14
1.夫妻贈與可以免贈與稅。 2.夫死，要課遺產稅。以繼承人為納稅義務人。
3.且兩年內贈與給妻之財產要視為夫之遺產課遺產稅。
推 fromwhere:稅務規劃是要提早做的而不是到死前才要做的.... 11/25 07:40
→ fromwhere:但我想第二點是否可以申請"請求權"呢？？ 11/25 07:40
若夫之財產大於妻之財產（以死亡日當天為準），可就其差額部分舉證列報 「夫妻剩餘財產分配請求權」，如夫之財產100，妻之財產50，
就可以請求（100-50）/2=25的財產，這樣一來，計算遺產稅僅需以75計算即可。
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