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居住國外受扶養直系親屬於當地投保人身保險費可申報列舉扣除

5/10/2019

 
​財政部臺北國稅局108.5.9表示,納稅義務人申報居住國外受扶養直系親屬在當地投保人身保險所支付之保險費,得申報綜合所得稅列舉扣除。

該局說明,按財政部81年9月17日台財稅第811678252號函釋規定,納稅義務人申報居住國外而受其扶養之直系親屬在當地投保人身保險所支付之保險費,可憑經當地政府核准設立之保險公司出具之保險費收據正本及保險單影本,自其當年度綜合所得總額中列舉扣除。上開收據或保險單應載明保險種類、要保人、被保險人、保費金額及繳費日期等項,且應自行節譯註記,以供稽徵機關查核。

該局舉例,納稅義務人A君之子女B君在國外就學,B君107年自行投保經當地政府核准設立之保險公司之傷害保險並繳納保費換算新臺幣為20,000元,另A君在國內亦以B君為被保險人投保人壽保險並繳納保費10,000元,及B君全民健康保險費9,000元,合計39,000元。因每一被保險人每年保險費列舉扣除額以不超過24,000元為限,但全民健康保險之保險費不受金額限制,故A君107年度申報綜合所得稅時,可列舉扣除受扶養直系親屬B君之保險費33,000(24,000元+9,000元)元。

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