去年新冠疫情造成民眾無法自由進出國門,有國人因此滯留國外無法返國,也有外籍人士無法出境或留在台灣避疫,造成稅務身分改變,居住者與非居住者身分調換,恐導致稅負加重。財政部賦稅署發函全台五區國稅局,要求若遇到類似案件要透過個案審核方式,以對納稅人有利的方式處理。
財稅官員表示,稅法規定,只要在國內有住所(有戶籍)或住滿一八三天,就屬我國稅務居民(居住者),五月要申報綜所稅,稅率最高百分之四十;在台居留超過九○天的非稅務居民(非居住者)則所得要「就源扣繳」,扣繳率最高百分之廿一。 台北市國稅局官員舉例,有位陸籍主管去年春節回陸過年後就因疫情無法返台,非居住者薪資所得須就源扣繳百分之十八,居住者的薪資則五月結算申報綜所稅並有扣免額,計算之後就源扣繳相對不利,國稅局查核後同意他以居住者身分報稅。也有民眾去年出國家洽公,因疫情航班停飛滯留國外,導致變成非居住者,國稅局最後也同意當事人可以居住者身分報稅。 一般而言,非居住者稅負相對低,尤其是高所得者,若因疫情導致稅務身分轉變使稅負加重,當事人可主動提出申請,國稅局會依個案處理。 官員提醒,必須因為疫情等因素導致無法返國,並提出相關證明,國稅局審核通過後,才會對當事人做出比較有利的處理方式;國外有些國家同意有條件進出,這類個案就不適用從寬認定的規定。 資料來源:經濟日報 https://money.udn.com/money/story/6710/5203606 評論已關閉。
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