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Vitra Chair -
Classic Design.

DESIGNER:

Charles, Ray Eames

MATERIALS:

Wood, Leather, Metal

CLIENT:

Woodmart, Basel

$1999.00
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被繼承人生前已簽約賣土地，但還沒完成過戶就過世，遺產稅該怎麼報？ 財政部北區國稅局提醒，這種情況下，「土地」和「還沒拿到的價款」都要列入遺產，但同時也可以列報一筆相對應的債務扣除，整體是「財產、債權與債務一起算」，一不小心就可能漏報挨罰。 國稅局說明，依規定...
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24 4 月
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合建分售餘屋處分「免徵45%重稅」合法省下25%稅率

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在房地合一2.0上路後，持有期間長短直接影響稅負高低，讓不少建設公司在餘屋處分時，面臨稅負壓力。 不過，財政部針對特定情況給出明確解釋，若符合「起造人首次移轉」條件，則可適用較低的營所稅稅率，成為建商實務操作的重要關鍵。 依現行房地合一2.0規定，營利事業出...
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23 3 月
遺產及贈與稅, 稅務問答-遺產及贈與稅, 稅務法規, 股票贈與, 視為贈與, 資產傳承, 農地

轉讓未上市櫃股權 應留意贈與稅規定及價值估算方式

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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...
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