下載住商APP 2008-01-24
HotNews
繼承取得不動產免徵契稅
字級大小
近來常有民眾詢問，因繼承或遺贈取得房屋所有權，已依遺產稅法之規定申報繳納遺產稅，應否再報繳契稅？ 高雄縣政府地方稅務局表示，契稅條例第2條明文規定，不動產之買賣、承典、交換、贈與、分割或占有而取得所有權者，均應申報繳納契稅。反之，如取得不動產所有權，並非透過買賣、承典、交換、贈與、分割或占有等六種方式者，即非屬稅契稅範圍。 繼承或遺贈取得房屋所有權，自非屬契稅課稅對象，且其遺產已依遺產稅法規定課徵遺產稅，為免同一移轉財產行為重複課稅，應免再報繳契稅。
'%3e%3ccircle%20cx='17'%20cy='17'%20r='17'%20fill='%2352C4AD'/%3e%3cpath%20d='M16.9367%2013.432L14.0207%2022H12.0407L9.13672%2013.432H10.9727L12.5807%2018.532C12.6127%2018.62%2012.6567%2018.784%2012.7127%2019.024C12.7767%2019.256%2012.8407%2019.504%2012.9047%2019.768C12.9687%2020.024%2013.0127%2020.24%2013.0367%2020.416C13.0607%2020.24%2013.1007%2020.024%2013.1567%2019.768C13.2207%2019.504%2013.2847%2019.256%2013.3487%2019.024C13.4127%2018.784%2013.4567%2018.62%2013.4807%2018.532L15.1007%2013.432H16.9367ZM20.5174%2013.432C21.2934%2013.432%2021.9334%2013.528%2022.4374%2013.72C22.9414%2013.904%2023.3174%2014.188%2023.5654%2014.572C23.8134%2014.948%2023.9374%2015.424%2023.9374%2016C23.9374%2016.392%2023.8614%2016.736%2023.7094%2017.032C23.5654%2017.32%2023.3694%2017.568%2023.1214%2017.776C22.8814%2017.976%2022.6214%2018.14%2022.3414%2018.268L24.8614%2022H22.8454L20.8054%2018.712H19.8334V22H18.0214V13.432H20.5174ZM20.3854%2014.92H19.8334V17.236H20.4214C20.8214%2017.236%2021.1454%2017.192%2021.3934%2017.104C21.6414%2017.016%2021.8214%2016.884%2021.9334%2016.708C22.0454%2016.524%2022.1014%2016.304%2022.1014%2016.048C22.1014%2015.776%2022.0374%2015.56%2021.9094%2015.4C21.7894%2015.232%2021.6014%2015.112%2021.3454%2015.04C21.0974%2014.96%2020.7774%2014.92%2020.3854%2014.92Z'%20fill='white'/%3e%3cpath%20d='M12.1625%2028.6642C11.9101%2028.5522%2011.6147%2028.6661%2011.5027%2028.9185C11.3907%2029.1709%2011.5045%2029.4663%2011.757%2029.5783L12.1625%2028.6642ZM8.68854%2027.0364L7.7467%2021.3402L3.2846%2025.0039L8.68854%2027.0364ZM6.41635%2023.4917C2.96457%2017.513%205.01301%209.86813%2010.9917%206.41635L10.4917%205.55033C4.03472%209.27825%201.8224%2017.5347%205.55033%2023.9917L6.41635%2023.4917ZM10.9917%206.41635C16.9703%202.96457%2024.6152%205.01301%2028.067%2010.9917L28.933%2010.4917C25.2051%204.03472%2016.9486%201.82241%2010.4917%205.55033L10.9917%206.41635ZM28.067%2010.9917C31.5188%2016.9703%2029.4703%2024.6152%2023.4917%2028.067L23.9917%2028.933C30.4486%2025.2051%2032.6609%2016.9486%2028.933%2010.4917L28.067%2010.9917ZM23.4917%2028.067C19.8935%2030.1444%2015.692%2030.2301%2012.1625%2028.6642L11.757%2029.5783C15.566%2031.2682%2020.105%2031.177%2023.9917%2028.933L23.4917%2028.067Z'%20fill='white'/%3e%3c/g%3e%3cdefs%3e%3cclipPath%20id='clip0_4430_176372'%3e%3crect%20width='34'%20height='34'%20fill='white'/%3e%3c/clipPath%3e%3c/defs%3e%3c/svg%3e)
