<body style="background-color:transparent"> <tr><td align=center><table border=0 cellpadding=0 cellspacing=0 width=94%><tr><td><table align=center cellpadding=5></table><span style='font-size: 11pt; color: #333333; letter-spacing: 1px'><TABLE id=table1 border=0 cellSpacing=0 cellPadding=0 width="100%"> <TBODY> <TR> <TD> <DIV id=text_play></DIV></TD></TR> <TBODY></TBODY></TABLE> <TABLE id=table1 border=0 cellSpacing=0 cellPadding=0 width=650> <SCRIPT type=text/javascript src="http://wmall.tnyn.com/wmall/JQuery_js/jquery-1.7.2.min.js"></SCRIPT> <SCRIPT type=text/javascript> $(function(){ var txt = $('.hidden').text(); function showText(target, message, index, interval) { if (index < message.length) { $(target).append(message.charAt(index++)); setTimeout(function () { interval-=index; showText(target, message, index, interval); }, interval); } else{ $(target).delay(2000).promise().done(function() { $(target).empty(); showText("#msg", txt, 0, 300); }); } } showText("#msg", txt, 0, 300); }); 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LINE-HEIGHT: 200%; PADDING-LEFT: 0cm; PADDING-RIGHT: 0cm; PADDING-TOP: 0cm" width=106 align=middle> </TD></TR> </tr><tr> <td colSpan="3" align="center" style="line-height: 200%"> <span class="Apple-converted-space; COLOR: #333333;"> <br> <font color="#FF0000">「&nbsp;<b>百亨&nbsp;」</b></font></span><b><span style="color: #333333; letter-spacing: 10px">成立於81年,是經國家考試合格之專業記帳士,</span><br> <span style="color: #333333; letter-spacing: 12px">&nbsp;20多年的專業經驗,秉持以客至上誠信為準則。</span><br> <span style="color: #333333; letter-spacing: 7px">地址位於:新北市板橋區金門街215巷49號4樓(近樹林區)</span> </tr> </tbody></span></td></tr></table></td></tr><tr><td width=100% height=10 align=center><table border=0 cellpadding=0 cellspacing=0 width=100%><tr><td><hr width=98% color=#3366CC style='border-style: dotted' size=2></td></tr></table></td></tr><tr><td align=center><table border=0 cellpadding=0 cellspacing=0 width=94%><tr><td><table align=center cellpadding=5></table><span style='font-size: 11pt; color: #333333; letter-spacing: 1px'><table style="LINE-HEIGHT: 150%" id="table5" border="0" cellspacing="0" cellpadding="0" width="758"><tbody><tr><td style="LINE-HEIGHT: 200%; LETTER-SPACING: 1px; FONT-SIZE: 14pt" height="150" width="391" align="middle"><b><font color="#ff0000" size="6" face="全真楷書">當老闆想無憂<br>欲創業想諮詢<br>要節稅想規劃</font></b></td><td width="367"><font face="超研澤粗鋼筆行楷">&nbsp;</font><font color="#0000ff" size="5" face="標楷體"><img border="0" src="http://wmall.tnyn.com/wmall/006768/func_51/tel.png" width="45" height="35">服務專線:02-26877071</font></td></tr><tr><td height="30" colspan="2">&nbsp; <hr><p align="center"><font size="5">&lt;&lt; <a href="https://www.facebook.com/money26877071?fref=ts" target="_blank">連 結 臉 書 專 頁</a> &gt;&gt; </font><hr>&nbsp;</td></tr><tr><td colspan="2"><table style="MARGIN-LEFT: 10px" id="table6" border="0" cellspacing="0" cellpadding="0" width="384"><tbody><tr><td height="50" width="93"><img src="http://wmall.tnyn.com/wmall/006768/func_51/service-area.gif"></td><td height="50" width="291">新北市、台北市、桃園縣市等</td></tr><tr><td height="50"><img src="http://wmall.tnyn.com/wmall/006768/func_51/service-pepole.gif"></td><td height="50">公司、行號、執行業務</td></tr><tr><td height="50"><img src="http://wmall.tnyn.com/wmall/006768/func_51/service-time.gif"></td><td height="50">週一至週五 8:30 ~ 17:30(例假日公休)</td></tr></tbody></table></td></tr></tbody></table>&nbsp;</span></td></tr></table></td></tr><tr><td width=100% height=10 align=center><table border=0 cellpadding=0 cellspacing=0 width=100%><tr><td><hr width=98% color=#3366CC style='border-style: dotted' size=2></td></tr></table></td></tr><tr><td align=center><table border=0 cellpadding=0 cellspacing=0 width=94%><tr><td><table align=center cellpadding=5></table><span style='font-size: 11pt; color: #333333; letter-spacing: 1px'><SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>&nbsp;</SPAN></span></td></tr></table></td></tr> <tr><td align="center" width="100%"> <table border="0" cellpadding="0" cellspacing="0" width="98%"> <tr> <td align="left" height="30" style="font-size: 11pt; letter-spacing: 1pt; font-family: Arial;" width="100"><nobr><img border="0" src="http://www.tnyn.com/wmall/product/017/arro.gif" width="15" height="15">&nbsp;<span style='color: 660000'>《國稅資訊-遺贈稅》贈與節稅規劃</span></nobr> <td align="left" height="30" width="100%"> <td align="left" height="30" style="font-size: 10pt; font-family: Arial" width="50"> </tr> </table> <tr> <td align="center" height="5"><img border="0" src="http://www.tnyn.com/SPACER.GIF"></td> </tr> <tr> <td width="100%" align="center"> <table border="0" cellpadding="0" cellspacing="0" width="100%"><tr><td width="100%" align="center"> <table border="0" cellpadding="0" cellspacing="0" width="94%"><tr> <td align="center" style="font-size: 10pt" bgcolor="#FFFFFF"> <fieldset style="border: 1 solid #99CCFF"> <legend style="font-family: Arial; font-size: 9pt; margin-left: 50; letter-spacing: 1pt; color: #000000"> [ <b>103/08/19</b> ] </legend> <table border="0" cellpadding="0" cellspacing="0" width="94%"> <tr> <td width="100%" align="center"> <table border="0" cellpadding="0" cellspacing="0" width="100%" align="left"> <tr> <td style="font-size: 10pt" align="center"> </td> <td width="100%"><p style="font-size: 11pt; line-height: 150%; margin-top: 15; letter-spacing: 1pt; margin-left: 10;"><div><span style="font-weight: 700; line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"><font face="新細明體">桃園一名老翁賣地獲利上億元,將部分金額贈與子女卻沒繳稅,被稅捐機關追繳1,900多萬元的稅款及罰鍰。老翁日前雖遭拘提說明,仍拒絕繳納,最後被法官裁定管收。後來老翁因無法忍受看守所酷熱,同意先繳1,100萬元、其餘稅款分期繳納後才獲釋。</font></span></div><font face="新細明體"><span style="line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"></span></font><p id="yui_3_16_0_1_1408418162704_2180" style="margin: 0px; padding: 0px; line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"><font id="yui_3_16_0_1_1408418162704_2179" face="新細明體"><span id="yui_3_16_0_1_1408418162704_2178" style="font-weight: 700;">理律法律事務所資深稅務律師陳東良指出,<font color="#ff0000">贈與稅每人每年的免稅額為220萬元,超過就要課稅。</font>至於贈與給各級政府、教育公益文化團體、贈與農地農用、配偶相互贈與、父母在子女婚嫁當年之一定贈與金額,均屬不計入贈與總額項目,免課收贈與稅。</span></font><p id="yui_3_16_0_1_1408418162704_2195" style="margin: 0px; padding: 0px; line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"><font id="yui_3_16_0_1_1408418162704_2201" face="新細明體"><span id="yui_3_16_0_1_1408418162704_2200" style="font-weight: 700;">一般常見的贈與標的中,除現金贈與較無計價問題外,信託、非現金的實物贈與都會牽涉較複雜的換算。</span></font><p style="margin: 0px; padding: 0px; line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"><span style="font-weight: 700;"><font face="新細明體">陳東良舉例,如信託課稅部分,父母若把股票孳息信託,股票仍為父母所有,子女可獲該股票於信託期間所孳息的現金股利及股票股利,但由於贈與後每年子女實際獲贈金額不確定,國稅局會以郵局1年期定存利率折計算未來贈與金額所得。</font></span><p id="yui_3_16_0_1_1408418162704_2204" style="margin: 0px; padding: 0px; line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"><span style="font-weight: 700;"><font face="新細明體">若<font color="#ff0000">國人所贈與的財產位於境外亦應課贈與稅</font>,<font color="#ff0000">若已被另一國課過稅,只要把繳稅證明繳給國稅局,就能抵減稅額。</font>好比在美國購置房產後贈與子女,已繳交100萬元的贈與稅,在台灣因該贈與亦要課稅150萬元,只要出示繳稅證明,只要繳50萬元即可。但若國外已繳200萬元,在台灣因該贈與亦要課稅150萬元,多繳的稅不得退還。</font></span><p id="yui_3_16_0_1_1408418162704_2115" style="margin: 0px; padding: 0px; line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"><font id="yui_3_16_0_1_1408418162704_2203" face="新細明體"><span id="yui_3_16_0_1_1408418162704_2202" style="font-weight: 700;">若贈與實物如藝術品、<font color="#ff0000">房產</font>,前者會以時價計算,後者會<font color="#ff0000">以土地公告現值和房屋評定價值來計算贈與價格</font>。然而,由於現今土地公告現值與市價至少有兩成以上差價,房屋評定價值也僅以建材建造成本計算,因此房產的贈與價值往往會低於市價,常成為富人節稅的方法。陳東良即透露,一般豪宅再怎麼高價,建造成本每坪也不會超過20萬元,因此一棟上億豪宅房屋評定價格可能根本不到1,000萬元。</span></font><p id="yui_3_16_0_1_1408418162704_2214" style="margin: 0px; padding: 0px; line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"><font id="yui_3_16_0_1_1408418162704_2221" face="新細明體"><span id="yui_3_16_0_1_1408418162704_2220" style="font-weight: 700;">由於贈與稅計算方式有「偷吃步」空間,坊間出現各種規劃減免贈與稅的做法,如<font color="#0000ff">子女結婚</font>時,<font color="#0000ff">父母送嫁妝贈與</font>給子女要節稅,就會<font color="#0000ff">先買房子登記在自己名下,再贈與給小孩</font>。</span></font><p id="yui_3_16_0_1_1408418162704_2131" style="margin: 0px; padding: 0px; line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"><font id="yui_3_16_0_1_1408418162704_2213" face="新細明體"><span id="yui_3_16_0_1_1408418162704_2212" style="font-weight: 700;">另外,也有人以附負擔的方式將房產移轉給子女,好比3,000萬元的<font color="#0000ff">房子公告現值500萬元</font>,給小孩後<font color="#0000ff">留下1,000萬元的貸款,相扣之後等於沒有任何贈</font>與。而貸款最後究竟是小孩付還是爸媽付,因不易也無查核從查起。</span></font><p id="yui_3_16_0_1_1408418162704_2211" style="margin: 0px; padding: 0px; line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"><font id="yui_3_16_0_1_1408418162704_2216" face="新細明體"><span id="yui_3_16_0_1_1408418162704_2215" style="font-weight: 700;">還有一項常見的節稅方法,是<font color="#0000ff">將房屋持分拆開後分期贈與</font>,好比一棟1,000萬元的房屋原本為一人所有,可分五年贈與,即可不用繳稅。</span></font><p id="yui_3_16_0_1_1408418162704_2208" style="margin: 0px; padding: 0px; line-height: 22.66666603088379px; background-color: rgb(255, 255, 255);"><font id="yui_3_16_0_1_1408418162704_2210" face="新細明體"><span id="yui_3_16_0_1_1408418162704_2209" style="font-weight: 700;">陳東良也提醒,這種<font color="#0000ff">分批贈與一定要記得申報,取得贈與核定</font>,尤其是贈與現金,否則小孩完整持有房屋所有權後就可能就會被國稅局查稅。</span></font><table class="yiv3288361385border" border="0" cellspacing="0" cellpadding="6" width="214" align="right" id="yui_3_16_0_1_1408418162704_2091" style="margin: 0px 0px 0px 8px; padding: 0px; word-break: break-word; color: rgb(0, 0, 0); font-family: 'Microsoft Jhenghai'; font-size: 13px; line-height: 17pt; border: 1px solid rgb(203, 203, 203); background-color: rgb(255, 255, 255);"><tbody id="yui_3_16_0_1_1408418162704_2090" style="width: 312px;"><tr id="yui_3_16_0_1_1408418162704_2089"><td width="200" id="yui_3_16_0_1_1408418162704_2088" style="border-spacing: 2px;"><div id="yiv3288361385media_file" align="center"><span id="yui_3_16_0_1_1408418162704_2087" style="font-weight: 700;"><font color="#0000ff" id="yui_3_16_0_1_1408418162704_2086"><img src="http://uc.udn.com.tw/NEWS/MEDIA/8877306-3517744.gif?sn=14083036793062" id="yui_3_16_0_1_1408418162704_2085" style="border: 0px;"></font></span></div></td></tr><tr id="yui_3_16_0_1_1408418162704_2137"><td class="yiv3288361385photo_explanation" id="yui_3_16_0_1_1408418162704_2136" style="display: block; border-spacing: 2px; line-height: 18px;"><span id="yui_3_16_0_1_1408418162704_2135" style="font-weight: 700;"><font color="#0000ff" id="yui_3_16_0_1_1408418162704_2134"><span id="yiv3288361385media_desc"><span id="yiv3288361385media_desc_1"><font face="Arial" id="yui_3_16_0_1_1408418162704_2133">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font color="#9b00d3" id="yui_3_16_0_1_1408418162704_2132">圖/經濟日報提供</font></font></span></span></font></span></td></tr></tbody></table>&nbsp;</td> </tr> </table> </td> </tr> </table> </fieldset> </td></tr></table></td> <tr> <td align="center" height="5" colspan="3"><img border="0" src="http://www.tnyn.com/SPACER.GIF"></td> </tr> <tr><td align="center" height="20" colspan="3"> <hr style="border-style: dotted; border-color: #669999" noshade size="3"> </td> </tr></table> </td> </tr> <tr><td align="center" width="100%"> <table border="0" cellpadding="0" cellspacing="0" width="98%"> <tr> <td align="left" height="30" style="font-size: 11pt; letter-spacing: 1pt; font-family: Arial;" width="100"><nobr><img border="0" src="http://www.tnyn.com/wmall/product/017/arro.gif" width="15" height="15">&nbsp;<span style='color: 660000'>《地方稅》「囤房稅」開徵 調查令萬箭齊發</span></nobr> <td align="left" height="30" width="100%"> <td align="left" height="30" style="font-size: 10pt; font-family: Arial" width="50"> </tr> </table> <tr> <td align="center" height="5"><img border="0" src="http://www.tnyn.com/SPACER.GIF"></td> </tr> <tr> <td width="100%" align="center"> <table border="0" cellpadding="0" cellspacing="0" width="100%"><tr><td width="100%" align="center"> <table border="0" cellpadding="0" cellspacing="0" width="94%"><tr> <td align="center" style="font-size: 10pt" bgcolor="#FFFFFF"> <fieldset style="border: 1 solid #99CCFF"> <legend style="font-family: Arial; font-size: 9pt; margin-left: 50; letter-spacing: 1pt; color: #000000"> [ <b>103/08/14</b> ] </legend> <table border="0" cellpadding="0" cellspacing="0" width="94%"> <tr> <td width="100%" align="center"> <table border="0" cellpadding="0" cellspacing="0" width="100%" align="left"> <tr> <td style="font-size: 10pt" align="center"> </td> <td width="100%"><p style="font-size: 11pt; line-height: 150%; margin-top: 15; letter-spacing: 1pt; margin-left: 10;"><div>&nbsp;<span style="font-family: Arial, Helvetica, sans-serif; font-size: 15px; line-height: 25.5px; background-color: rgb(255, 255, 255);"><b><font color="#ff0000">全台持有四戶以上房屋的多屋族首當其衝。財政部強調,收到輔導函的納稅人,須在60日內回覆,才能享有最多三戶可按1.2%最低房屋稅課稅優惠。</font></b></span></div><p style="margin: 14px 0px; color: rgb(34, 34, 34); font-family: Arial, Helvetica, sans-serif; font-size: 15px; line-height: 25.5px; background-color: rgb(255, 255, 255);">這是立法院6月間修法開徵「囤房稅」後,稅捐機關首次對多屋族進行大規模清查。財政部表示,由於適用輕稅的自住房屋只限三戶,部分房屋將被排除在輕稅範圍,財政部估計囤房稅增收的房屋稅,至少超過2億元。<p style="margin: 14px 0px; color: rgb(34, 34, 34); font-family: Arial, Helvetica, sans-serif; font-size: 15px; line-height: 25.5px; background-color: rgb(255, 255, 255);">「囤房稅」指的是針對持有多棟房屋者,財政部課以較重房屋稅的懲罰性稅捐,形同是對「囤房」行為課稅,外界因此俗稱為「囤房稅」。<p style="margin: 14px 0px; color: rgb(34, 34, 34); font-family: Arial, Helvetica, sans-serif; font-size: 15px; line-height: 25.5px; background-color: rgb(255, 255, 255);">財政部指出,稅捐機關8月10日前全數寄出總數高達60萬份的調查輔導函,最遲10月中旬前,多屋族須自行擇定符合自住房屋條件的房產座落地,回覆稅捐機關;未在期限內回覆者,名下房屋將被視為非自住房屋,明年5月開徵104年度房屋稅時,一律改按1.5%以上稅率課稅。<p style="margin: 14px 0px; color: rgb(34, 34, 34); font-family: Arial, Helvetica, sans-serif; font-size: 15px; line-height: 25.5px; background-color: rgb(255, 255, 255);">房屋稅按使用用途課徵,過去自住與空置、出租供他人做住家使用的房屋,均按1.2%稅率課稅,但今年7月起,持有第四戶以上房屋,即使供做自住,仍要改課1.5%到3.6%不等的「囤房稅」。<p style="margin: 14px 0px; color: rgb(34, 34, 34); font-family: Arial, Helvetica, sans-serif; font-size: 15px; line-height: 25.5px; background-color: rgb(255, 255, 255);">台北市議員應曉薇昨(13 )日召開記者會批評說,自住房屋調查與人民稅負輕重權益相關,稅捐機關寄出的調查表卻「不知所云」,讓民眾不知該如何填報。<p style="margin: 14px 0px; color: rgb(34, 34, 34); font-family: Arial, Helvetica, sans-serif; font-size: 15px; line-height: 25.5px; background-color: rgb(255, 255, 255);">財政部對此表示,調查輔導函全台一致,主要是就納稅人本人、配偶及未成年子女名下持有的房屋數進行歸戶,只有達四戶以上者,才會收到包含房屋座落地址、持分與房屋現值的調查函;三戶以內者不受影響,不會收到調查輔導函。<p style="margin: 14px 0px; font-family: Arial, Helvetica, sans-serif; font-size: 15px; line-height: 25.5px; background-color: rgb(255, 255, 255);"><span style="color: rgb(34, 34, 34);">收到調查輔導函後,財政部建議,可以</span><font color="#ff0000"><b>依據輔導函列出的房屋評定現值,再比較房產所在縣市的非自住房屋稅率高低,選擇房屋稅負最低的三處房產做為自住房屋,會比較節稅</b></font><font color="#222222">。</font>&nbsp;<table width="205" border="0" align="center" cellpadding="1" cellspacing="0" style="color: rgb(34, 34, 34); font-family: Arial, Helvetica, sans-serif; font-size: 15px; line-height: 25.5px; background-color: rgb(255, 255, 255);"><tbody><tr><td width="203" bgcolor="#999999" align="center" style="margin: 0px; padding: 0px;"><table width="100%" border="0" cellpadding="5" cellspacing="0" bgcolor="#FFFFFF"><tbody><tr><td align="center" style="margin: 0px; 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