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    June 18

    稅務問答》新遺產稅法 留意三要點

    【經濟日報 2009/03/12╱稅務問答暨快訊】

    麻豆鎮林小姐詢問：祖父於日前死亡，可否適用新修正遺產稅法？此次新修正的主要內容為何？

    南區國稅局佳里稽徵所答覆：新修正的遺產及贈與稅法於98年1月23日生效，凡當日以後發生的繼承案件，均得適用，修正的主要內容有：
    1、提高免稅額及調降稅率，遺產稅免稅額調高至1,200萬元，改成單一稅率10%。
    2、增列生存配偶請求權扣除額的規定，納稅義務人須於稽徵機關核發稅款繳清證明書或免稅證明書之日起一年內，交付該請求權金額予生存配偶。
    3、應納稅額30萬元以上，繳納確有困難，不能一次現金繳納，分期繳納期間從12期改為18期；另於稅款納稅期限內，得就現金不足繳納部分，申請以在中華民國境內之課徵標的物或納稅義務人所有易於變價及保管之實物一次抵繳。

    【 經濟日報】
    2:28 PM | Blog it | 保險

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