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轉讓未上市櫃股權 應留意贈與稅規定及價值估算方式
財政部國稅局表示,家族傳承應留意贈與稅規定,若贈與標的是未上市櫃且非興櫃股份、股權或出資額,在計算贈與價值時,應以資產淨值估算,非以股票面額或出資額估算。
另外,若被投資公司資產中含有上市櫃公司股票、或房地產時,也應依規定估價。
贈與或轉讓未上市櫃(及非興...
被繼承人未償債務或農地,可列遺產扣除額,但借錢給失智父母不算未償債務!
遺產稅中許多扣除額,必須自行掌握並申報,北區國稅局表示,諸如農地等不課稅資產,以及向銀行、私人間的未償貸款債務等,皆可申報扣除遺產總額,但是需要繼承人如期提出證明,若拖太久才補申報,恐怕未必能夠如願退稅。
官員表示,親人過世後,通常是由遺留的家屬負責遺產的申報,但...
房地逃漏猖狂,補稅恐逾百億
不動產逃漏嚴重!4年營利事業房地合一短誤報177億元 台商資金匯回12件違規投資不動產,
近4年財政部4大專案查核房地產相關逃漏稅,
其中不動產相關補稅54.89億元、資金專法偷跑投資不動產補稅447萬、囤房大戶補稅2.79億元,值得注意的是,營利事業房地合...
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