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Q23.若以自己的資金,以小孩名義作公司增資或購買股份,是否需要申報贈與稅?

2/27/2020

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出資無償為他人購置財產,使他人獲得財產上利益,實質上與贈與財產無異,為防杜納稅義務人藉由此種方式逃避贈與稅,遺產及贈與稅法第5條第3款規定:「以自有資金,無償為他人購置財產,其資金。但該財產為不動產者,其不動產。

依據遺產及贈與稅法第5條第5款規定,限制行為能力人或無行為能力人所購置之財產,視為法定代理人或監護人之贈與。但能證明支付之款項屬於購買人所有者,不在此限。

因此,父母親以歷年贈與未成年子女之資金為子女置產,如能提示子女之銀行存款紀錄,證明確實是以子女歷年受贈款項購買者,即可免視為父母親之贈與。
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如有上述出資為他人購置財產之贈與行為,應於訂約後30日內,向所屬稽徵機關申報贈與稅,如有未依規定申報者,在接獲國稅局通知補報函後,一定要依規定期限補辦申報,以免受罰。
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