獲利時點認定問題? - 投資
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By Noah
at 2020-12-31T19:25
at 2020-12-31T19:25
Table of Contents
我找到某些資料,雖然不是國稅局的網頁但是加減應該有參考價值....
https://tinyurl.com/4qu6jwpu
裡面有兩點,所以匯出去的錢水單要保留,這個是你的成本證明。
Q12. 如果我無法提出海外投資之原始成本及費用的證明,我該怎麼計算及申報海外所得?
依規定按實際成交價的20%計算申報海外財產交易所得
Q15. 海外所得什麼時候要認列?
所得稅的精神是以「實現」為原則,因此海外所得是以99.1.1以後獲利實現的所得,包含產
品配息、到期、出售、轉換、贖回 …等,於扣除成本及相關費用後,始需要認列所得計算
稅額。未實現的所得則不用申報。
https://tinyurl.com/1ex2vbu4
這邊提到
「然而,海外所得的實現與否,其實和資金有無匯回並無必然關係。」
納稅義務人經常誤以為「匯入之境外資金」屬海外所得。事實上,海外所得與資金匯入無必
然關係。
王瑞鴻指出,其包含二種涵義:第一,匯入之資金有可能是原始匯出海外之資金返還、已經
申報過以前年度海外所得之所得,或是已經過了核課期間之以前年度海外所得,這些資金都
無須再計入基本所得額課稅,所以並非匯入之資金都屬海外所得。
第二,海外所得是以「所得實現為準」,而非以匯回金額為準,所以並非不匯回海外之資金
就沒有申報海外所得之義務。
看來大額投資、長期投資,還是要每年做百萬左右的所得實現然後保留證據,我目前想到個
方法是VT和VTI每年互換讓對帳單上產生百萬的資本利得,然後保留單據.....
但是說了這麼多,我還是沒找到我如果跟國稅局申報100萬的海外所得,到底要附上什麼證
據?
Ps: 我本來的例子不好,因為500萬收入少於670萬,所以應該舉例:本金1000萬,獲利1000
萬,分10年每年產生百萬的所得。
--
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投資
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