2008-01-03
HotNews
配偶相互贈與之土地，得申請不課徵土地增值稅
字級大小
臺中市稅捐稽徵處表示，夫妻間因贈與而移轉之土地，雖需向主管稽徵機關申報土地移轉現值，但可以申請不課徵土地增值稅。爾後再移轉第3人時,以該土地第一次贈與前之原規定地價或前次移轉現值為原地價，計算漲價總數額，課徵土地增值稅。 臺中市稅捐稽徵處提醒土地所有權人，配偶間受贈土地，於再移轉計課土地增值稅時，只要是贈與人或受贈人於其持有期間內，所支付之改良土地之改良費用、增繳之地價稅或重劃費用，可準用減除或抵繳之規定。雖然非本人支付上開費用，惟該土地受贈自配偶，係配偶所支付之費用，依規定仍可減除或抵繳。
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