Fw: [新聞] 夫妻互贈財產免稅 立委提案修法刪除
※ [本文轉錄自 Gossiping 看板 #1KVHq14J ]
作者: master0101 (master) 看板: Gossiping
標題: [新聞] 夫妻互贈財產免稅 立委提案修法刪除
時間: Tue Dec 2 09:59:26 2014
1.媒體來源:
中養廣播電台 引據:經濟日報
2.完整新聞標題:
夫妻互贈財產免稅 立委提案修法刪除
3.完整新聞內文:
夫妻互贈財產免稅 立委提案修法刪除
時間:2014-12-02 07:52 新聞引據:經濟日報
現行「遺產及贈與稅法」規定,每人每年贈與可享新台幣220萬元免稅額,且夫妻互贈財
產免課贈與稅,因此可能形成父母先互贈財產再轉贈子女以避稅的漏洞,或是夫妻轉移財
產規避債務問題,因此包括立委李貴敏、曾巨威等人提案修法,將刪除配偶互贈財產不課
稅的規定。
李貴敏指出,夫妻間互贈財產卻不課贈與稅,恐導致夫妻藉此提前逐年轉贈財產給子女,
以規避遺產稅,將侵蝕國家稅基,也可能使夫妻轉移財產以躲避債務,使債權人無法強制
執行。
李貴敏等人提案已完成一讀,待立法院財政委員會排案審查。她說,本案涉及廣大中上階
級利益,許多立委並不支持,因此花了很長的時間才完成連署,希望財委會儘快排審。
律師陳東良表示,夫妻互相贈與免課稅的衍生問題是,因為贈與人每人每年有220萬元免
稅額。陳東良表示,因此若上一代想將財產轉移給下一代,可先由夫妻間互相贈與,再轉
贈下一代,如此在贈與財產時,就可將每年免稅額增至440萬元。
李貴敏表示,以往夫妻財產並未明確劃分,為配合民間習慣,因此規定夫妻不課贈與稅。
但基於夫妻財產地位對等精神,民法親屬篇已於2002年全面廢除聯合財產制,夫妻財產制
改為以各自管理、使用與收益為原則,當初立法的時空背景已不存在。
4.完整新聞連結 (或短網址):
http://news.rti.org.tw/news/detail/?recordId=154909
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