遺產稅問題--保險受益人非繼承人 - 稅務
By Vanessa
at 2018-07-15T07:47
at 2018-07-15T07:47
Table of Contents
大家好,我想請教一個問題:
我父親於去年年底過世.在他死亡前1年有賣出1筆房屋,持分1/2.
扣除稅金後實得約680萬.其後他買了台銀的保險,鑫利鑽,保額300萬,為儲蓄險.
受益人為其侄子(有血緣關係)與堂侄(無血緣及親屬關係).
由於我父親沒結婚,所以沒有配偶也沒生過小孩,我是之後過繼的.
(有去法院公證,其侄子與我實為兄弟).
所以他去世後,第一順位繼承人只有我.
目前遺產稅已申報且完稅了.
三重國稅局遺產稅櫃檯是有跟我說,因為其保險(鑫利鑽)購買日期在兩年內,
所以必須納入遺產稅課稅,可是只有我是繼承人,所以納稅義務人也只有我.
簡單來說,就是這筆保險受益人不是我,但是我卻要繳納其所課徵之遺產稅.
而之前在處理喪事時,與其堂侄(以下稱A男)有過口頭約定,等遺產稅申報後,
繳稅單內如果有這筆保險確認有被課稅的話,A男會出其所應承擔之份額(約16萬).
現今,遺產稅已經完稅.保險的部分確實須課10%稅.
可是當我拿完稅證明與繳款單要求A男拿出其所獲得保險之十分之一時,
A男卻不打算出這筆錢,現今就法律來說(民法或稅法等),我是否有資格要求其出這筆錢?
PS.當時我有問國稅局遺產稅承辦人員,說這筆錢不是我拿可是稅卻要我繳這不對吧,
承辦人員回我說法律是這樣規定的,我又問如果我爸把遺產全部買保險,受益人不是我,
那不變成我要繳遺產稅,卻拿不到半毛錢,這又不是很奇怪嗎?
承辦人員就被我問倒了也回答不了我的問題,
只說法律就是這樣,但是這樣有符合稅法精神嗎?
以上疑問還煩請專業人士解答.謝謝.
剛剛在瀏覽其他相關網站時,又有提到保險法112條,
說有指定受益人之死亡給付保險,不須列入被保人之遺產,
可是當時稅務承辦人員又說這筆保險要課稅,所以有人能回答到底這筆保險應不應該課稅?
如果不用被課稅可是我已經申報且完稅了,是否能再要求重新申報並退稅?
--
我父親於去年年底過世.在他死亡前1年有賣出1筆房屋,持分1/2.
扣除稅金後實得約680萬.其後他買了台銀的保險,鑫利鑽,保額300萬,為儲蓄險.
受益人為其侄子(有血緣關係)與堂侄(無血緣及親屬關係).
由於我父親沒結婚,所以沒有配偶也沒生過小孩,我是之後過繼的.
(有去法院公證,其侄子與我實為兄弟).
所以他去世後,第一順位繼承人只有我.
目前遺產稅已申報且完稅了.
三重國稅局遺產稅櫃檯是有跟我說,因為其保險(鑫利鑽)購買日期在兩年內,
所以必須納入遺產稅課稅,可是只有我是繼承人,所以納稅義務人也只有我.
簡單來說,就是這筆保險受益人不是我,但是我卻要繳納其所課徵之遺產稅.
而之前在處理喪事時,與其堂侄(以下稱A男)有過口頭約定,等遺產稅申報後,
繳稅單內如果有這筆保險確認有被課稅的話,A男會出其所應承擔之份額(約16萬).
現今,遺產稅已經完稅.保險的部分確實須課10%稅.
可是當我拿完稅證明與繳款單要求A男拿出其所獲得保險之十分之一時,
A男卻不打算出這筆錢,現今就法律來說(民法或稅法等),我是否有資格要求其出這筆錢?
PS.當時我有問國稅局遺產稅承辦人員,說這筆錢不是我拿可是稅卻要我繳這不對吧,
承辦人員回我說法律是這樣規定的,我又問如果我爸把遺產全部買保險,受益人不是我,
那不變成我要繳遺產稅,卻拿不到半毛錢,這又不是很奇怪嗎?
承辦人員就被我問倒了也回答不了我的問題,
只說法律就是這樣,但是這樣有符合稅法精神嗎?
以上疑問還煩請專業人士解答.謝謝.
剛剛在瀏覽其他相關網站時,又有提到保險法112條,
說有指定受益人之死亡給付保險,不須列入被保人之遺產,
可是當時稅務承辦人員又說這筆保險要課稅,所以有人能回答到底這筆保險應不應該課稅?
如果不用被課稅可是我已經申報且完稅了,是否能再要求重新申報並退稅?
--
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