節稅有撇步 降低遺產稅 這樣做就對

財政部指出,民眾提前規劃財產分配,除運用每年贈與免稅額220萬元額度如分年贈與財產給子女以節稅,另可先將家產贈與配偶,未來個人過世時因遺產額度較少,有效節省遺產稅。

依遺贈稅法規定,我國現行遺產稅免稅額為單件1,200萬元,而遺產稅扣除額包括喪葬費123萬元、配偶493萬元、直系血親卑親屬每人50萬元、父母每人123萬元、重度以上身心障礙每人618萬元、過世者扶養兄弟姊妹或祖父母每人50萬元。

官員表示,如果個人遺產確定超過遺產免稅額、扣除額總和,即可考慮先採用分年贈與或贈與部分財產給配偶方式節稅,例如每年贈與220萬元財產給子女,只要低於每人每年贈與免稅額度220萬元則全額免稅。

若財產明顯超出分年贈與額度,官員建議,個人可考慮先贈與財產給配偶,依遺贈稅法第20條規定,贈與財產給配偶不會計入贈與額度,等於免課贈與稅。

不過官員也提醒,遺贈稅法第15條規定過世者生前兩年內贈與配偶、親屬財產仍需併入遺產課稅,因此個人需及早規劃才能達到節稅目的。

舉例來說,A有一名配偶與獨生女,若A在65歲時,名下有價證券4千萬元、銀行存款2千萬元。

如果A未提前規劃且在77歲過世,則遺產總額為6千萬,扣除遺產免稅額與扣除額總和1,866萬元(免稅額+配偶扣除額+子女扣除額),還有4,134萬元需計遺產稅、適用10%稅率,遺產稅負為413.4萬元。

但如果A提前在65歲贈與配偶2千萬元財產,另每年贈與女兒220萬元財產且長達十年(65歲至75歲,免列為過世前兩年贈與行為)合計為2,200萬元,則遺產總額僅剩1,800萬元,因低於遺產免稅額與扣除額總和,免課遺產稅,相比未規劃者有效節稅。


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